The forgiveness of sins occurs with the acceptance of a relationship. When we accept that Jesus has died for our sins, then we are forgiven.
For the wages of sin is death, but the gift of God is eternal life in Christ Jesus our Lord. Romans 6:23
Since the penalty of sin is death, Christ died for all our sins. Now we are forgiven when we accept Christ's death as our penalty payment. Our sin account has been wiped clean.
The relationship accepts God for who he is and for what Christ has done. We acknowledge our faith in God by acknowledging our relationship with God.
And without faith it is impossible to please God, because anyone who comes to him must believe that he exists and that he rewards those who earnestly seek him. Hebrews 11:6
If we die and stand before the presence of God - seeing him with our own eyes and accepting him because we know we're trapped - is that faith? Or just desperation? Faith, motivated by love, is the key to our forgiveness.
We don't marry someone then profess our love for them.
We don't get hired at a job then decide to show up to work.
We don't graduate then declare a major (well, maybe some do).
The commitment is all done beforehand. God forgives us before and after we die but only if we have the relationship with Christ based on our faith in him.
If you don't want the relationship with God and you don't have faith in him, then there is no forgiveness of sins before or after. It's too late.
