Main point summary
Two acts define life and eternity: Adam's sin leading to death and Jesus' righteousness leading to grace and eternal life.
Therefore, just as t sin came into the world through one man,
and u death through sin,
and v so death spread to all men 1
because w all sinned—
for sin indeed was in the world before the law was given,
but x sin is not counted
where there is no law.
Yet death reigned from Adam to Moses,
even over those whose sinning was not y like the transgression of Adam,
z who was a type of a the one who was to come.
But the free gift is not like the trespass.
For if many died through one man’s trespass,
much more have the grace of God and the free gift by the grace of that one man Jesus Christ abounded for b many.
And the free gift is not like the result of that one man’s sin.
For c the judgment following one trespass brought condemnation,
but the free gift following many trespasses brought d justification.
For if, because of one man’s trespass,
death reigned through that one man,
much more will those who receive the abundance of grace and the free gift of righteousness e reign in life through the one man Jesus Christ.
Therefore, as one trespass 1 led to condemnation for all men,
so one act of righteousness 2 leads to justification and life for f all men.
For as by the one man’s g disobedience the many were made sinners,
so by the one man’s h obedience the many will be made righteous.
Now i the law came in to increase the trespass,
but where sin increased,
j grace abounded all the more,
so that, k as sin reigned in death,
l grace also might reign through righteousness leading to eternal life through Jesus Christ our Lord.
After this (and following 12a) is somewhat of an implied "--so also the free gift came into the world through one man..." followed by the argument in 15a.
This comparison is never finished but is rather implied just before v.15.
Sin is certainly counted in God's eyes, as v.14 demonstrates. But it is not necessarily acknowledged by man if there is no law. However, Romans 2:15 still stands which says the work of the law is written on the heart of man.
To return to the point of v.13, the law increases the trespass by opening our eyes to see the trespass clearly. In that sense it increases the trespass.
God has a purpose: for grace to triumph over sin. Universalism negates this. It simply substitutes one reality for another. The gospel says that grace triumphs over sin, a real sin that still reigns in the lives of many.