Thither the faith of Christ’s disciples followed Him as He ascended from their sight. Here their hopes centered, “which hope we have,” said Paul, “as an anchor of the soul, both sure and steadfast, and which entereth into that within the veil; whither the forerunner is for us entered, even Jesus, made an high priest forever.” “Neither by the blood of goats and calves, but by His own blood He entered in once into the holy place, having obtained eternal redemption for us.” Hebrews 6:19, 20; 9:12. (GC 421.1) MC VC

For eighteen centuries this work of ministration continued in the first apartment of the sanctuary. The blood of Christ, pleaded in behalf of penitent believers, secured their pardon and acceptance with the Father, yet their sins still remained upon the books of record. As in the typical service there was a work of atonement at the close of the year, so before Christ’s work for the redemption of men is completed there is a work of atonement for the removal of sin from the sanctuary. This is the service which began when the 2300 days ended. At that time, as foretold by Daniel the prophet, our High Priest entered the most holy, to perform the last division of His solemn work—to cleanse the sanctuary. (GC 421.2) MC VC

As anciently the sins of the people were by faith placed upon the sin offering and through its blood transferred, in figure, to the earthly sanctuary, so in the new covenant the sins of the repentant are by faith placed upon Christ and transferred, in fact, to the heavenly sanctuary. And as the typical cleansing of the earthly was accomplished by the removal of the sins by which it had been polluted, so the actual cleansing of the heavenly is to be accomplished by the removal, or blotting out, of the sins which are there recorded. But before this can be accomplished, there must be an examination of the books of record to determine who, through repentance of sin and faith in Christ, are entitled to the benefits of His atonement. The cleansing of the sanctuary therefore involves a work of investigation—a work of judgment. This work must be performed prior to the coming of Christ to redeem His people; for when He comes, His reward is with Him to give to every man according to his works. Revelation 22:12. (GC 421.3) MC VC

“A book of remembrance” is written before God, in which are recorded the good deeds of “them that feared the Lord, and that thought upon His name.” Malachi 3:16. Their words of faith, their acts of love, are registered in heaven. Nehemiah refers to this when he says: “Remember me, O my God, ... and wipe not out my good deeds that I have done for the house of my God.” Nehemiah 13:14. In the book of God’s remembrance every deed of righteousness is immortalized. There every temptation resisted, every evil overcome, every word of tender pity expressed, is faithfully chronicled. And every act of sacrifice, every suffering and sorrow endured for Christ’s sake, is recorded. Says the psalmist: “Thou tellest my wanderings: put Thou my tears into Thy bottle: are they not in Thy book?” Psalm 56:8. (GC 481.1) MC VC

There is a record also of the sins of men. “For God shall bring every work into judgment, with every secret thing, whether it be good, or whether it be evil.” “Every idle word that men shall speak, they shall give account thereof in the day of judgment.” Says the Saviour: “By thy words thou shalt be justified, and by thy words thou shalt be condemned.” Ecclesiastes 12:14; Matthew 12:36, 37. The secret purposes and motives appear in the unerring register; for God “will bring to light the hidden things of darkness, and will make manifest the counsels of the hearts.” 1 Corinthians 4:5. “Behold, it is written before Me, ... your iniquities, and the iniquities of your fathers together, saith the Lord.” Isaiah 65:6, 7. (GC 481.2) MC VC