Matthew 3:16-17
And when Jesus was baptized, immediately he went up from the water, and behold, the heavens were opened to him, and he saw the Spirit of God descending like a dove and coming to rest on him, and behold, a voice from heaven said, “This is my beloved Son, with whom I am well pleased.”

When we as sinners come out of the waters of repentance and are “baptized” in Christ for the forgiveness of sins, heaven becomes open to us. If we die that minute, two years later, or in our old age we will enter heaven which has been opened up to us by Christ. The Spirit of God also descends on us that very moment and God lives inside of us for the rest of eternity. We become sons of God for all time, and he is pleased with us perfectly, because all of his disappointment, his punishment, and his wrath were poured out on Christ on the cross.