For the non-Cal, it is easy to explain why many that God desires would be saved are not. We believe that all men have free will and can make a choice to trust Jesus or not. So, Christ could desire that all the children of Jerusalem would be saved, but they rejected him and so were not.
But Calvinism has a problem, as Calvinism teaches that God could irresistibly regenerate any person he wants to, and this person would absolutely trust Jesus and be saved. This is what your man Charles Spurgeon believed.
So, in the Calvinist scheme it makes no sense when God or Jesus says he desires someone should be saved and they are not.
Spurgeon basically says NOTHING in response to this, he says he cannot answer it. That is not an answer, and it certainly is not an answer that agrees with scripture.
The real answer is that men have the ability to both accept or reject Jesus, and this is why many men that God desires should be saved perish, because they reject God and refuse to trust Christ.
And, it is also the answer that Irresistible Grace (and all of Calvinism) is false doctrine not supported by scripture.
"Freedom cannot belong to will any more than ponderability can belong to electricity. They are altogether different things. Free agency we may believe in, but free-will is simply ridiculous.
The will is well known by all to be directed by the understanding, to be moved by motives, to be guided by other parts of the soul, and to be a secondary thing. Philosophy and religion both discard at once the very thought of free-will; and I will go as far as Martin Luther, in that strong assertion of his, where he says, "If any man doth ascribe aught of salvation, even the very least, to the free-will of man, he knoweth nothing of grace, and he hath not learnt Jesus Christ aright." It may seem a harsh sentiment; but he who in his soul believes that man does of his own free-will turn to God, cannot have been taught of God, for that is one of the first principles taught us when God begins with us, that we have neither will nor power, but that he gives both; that he is "Alpha and Omega" in the salvation of men."
C.H. Spurgeon
Our will is wicked God will is good either we follow our own will or God's will there is no middle ground.
Matthew 26:42
He went away a second time and prayed, “My Father, if it is not possible for this cup to be taken away unless I drink it, may your will be done.”
Matthew 7:21
[ True and False Disciples ] “Not everyone who says to me, ‘Lord, Lord,’ will enter the kingdom of heaven, but only the one who does the will of my Father who is in heaven.
Matthew 12:50
For whoever does the will of my Father in heaven is my brother and sister and mother.”
John 6:40
For my Father’s will is that everyone who looks to the Son and believes in him shall have eternal life, and I will raise them up at the last day.”
I pray that the Fathers will be done not my will. Our will, that is a slave to sin is death, the will of God is life. By our free agency you are either following our will that leads to death or His will they leads to life. The flesh our will has to be beat into submission and to say as Jesus not my will, but your will the Fathers be done.
I believe we have to deny our will and the only way is to realize it is a slave to sin and we can't trust it, but we can trust the will of God found in His word.
To repent turn to God through Jesus Christ and live.