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

Thus those who followed in the light of the prophetic word saw that, instead of coming to the earth at the termination of the 2300 days in 1844, Christ then entered the most holy place of the heavenly sanctuary to perform the closing work of atonement preparatory to His coming. (GC 422.1) MC VC

It was seen, also, that while the sin offering pointed to Christ as a sacrifice, and the high priest represented Christ as a mediator, the scapegoat typified Satan, the author of sin, upon whom the sins of the truly penitent will finally be placed. When the high priest, by virtue of the blood of the sin offering, removed the sins from the sanctuary, he placed them upon the scapegoat. When Christ, by virtue of His own blood, removes the sins of His people from the heavenly sanctuary at the close of His ministration, He will place them upon Satan, who, in the execution of the judgment, must bear the final penalty. The scapegoat was sent away into a land not inhabited, never to come again into the congregation of Israel. So will Satan be forever banished from the presence of God and His people, and he will be blotted from existence in the final destruction of sin and sinners. (GC 422.2) MC VC

Thus will be realized the complete fulfillment of the new-covenant promise: “I will forgive their iniquity, and I will remember their sin no more.” “In those days, and in that time, saith the Lord, the iniquity of Israel shall be sought for, and there shall be none; and the sins of Judah, and they shall not be found.” Jeremiah 31:34; 50:20. “In that day shall the branch of the Lord be beautiful and glorious, and the fruit of the earth shall be excellent and comely for them that are escaped of Israel. And it shall come to pass, that he that is left in Zion, and he that remaineth in Jerusalem, shall be called holy, even everyone that is written among the living in Jerusalem.” Isaiah 4:2, 3. (GC 485.1) MC VC

The work of the investigative judgment and the blotting out of sins is to be accomplished before the second advent of the Lord. Since the dead are to be judged out of the things written in the books, it is impossible that the sins of men should be blotted out until after the judgment at which their cases are to be investigated. But the apostle Peter distinctly states that the sins of believers will be blotted out “when the times of refreshing shall come from the presence of the Lord; and He shall send Jesus Christ.” Acts 3:19, 20. When the investigative judgment closes, Christ will come, and His reward will be with Him to give to every man as his work shall be. (GC 485.2) MC VC

In the typical service the high priest, having made the atonement for Israel, came forth and blessed the congregation. So Christ, at the close of His work as mediator, will appear, “without sin unto salvation” (Hebrews 9:28), to bless His waiting people with eternal life. As the priest, in removing the sins from the sanctuary, confessed them upon the head of the scapegoat, so Christ will place all these sins upon Satan, the originator and instigator of sin. The scapegoat, bearing the sins of Israel, was sent away “unto a land not inhabited” (Leviticus 16:22); so Satan, bearing the guilt of all the sins which he has caused God’s people to commit, will be for a thousand years confined to the earth, which will then be desolate, without inhabitant, and he will at last suffer the full penalty of sin in the fires that shall destroy all the wicked. Thus the great plan of redemption will reach its accomplishment in the final eradication of sin and the deliverance of all who have been willing to renounce evil. (GC 485.3) MC VC

At the time appointed for the judgment—the close of the 2300 days, in 1844—began the work of investigation and blotting out of sins. All who have ever taken upon themselves the name of Christ must pass its searching scrutiny. Both the living and the dead are to be judged “out of those things which were written in the books, according to their works.” (GC 486.1) MC VC

Sins that have not been repented of and forsaken will not be pardoned and blotted out of the books of record, but will stand to witness against the sinner in the day of God. He may have committed his evil deeds in the light of day or in the darkness of night; but they were open and manifest before Him with whom we have to do. Angels of God witnessed each sin and registered it in the unerring records. Sin may be concealed, denied, covered up from father, mother, wife, children, and associates; no one but the guilty actors may cherish the least suspicion of the wrong; but it is laid bare before the intelligences of heaven. The darkness of the darkest night, the secrecy of all deceptive arts, is not sufficient to veil one thought from the knowledge of the Eternal. God has an exact record of every unjust account and every unfair dealing. He is not deceived by appearances of piety. He makes no mistakes in His estimation of character. Men may be deceived by those who are corrupt in heart, but God pierces all disguises and reads the inner life. (GC 486.2) MC VC

How solemn is the thought! Day after day, passing into eternity, bears its burden of records for the books of heaven. Words once spoken, deeds once done, can never be recalled. Angels have registered both the good and the evil. The mightiest conqueror upon the earth cannot call back the record of even a single day. Our acts, our words, even our most secret motives, all have their weight in deciding our destiny for weal or woe. Though they may be forgotten by us, they will bear their testimony to justify or condemn. (GC 486.3) MC VC