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

In the typical service only those who had come before God with confession and repentance, and whose sins, through the blood of the sin offering, were transferred to the sanctuary, had a part in the service of the Day of Atonement. So in the great day of final atonement and investigative judgment the only cases considered are those of the professed people of God. The judgment of the wicked is a distinct and separate work, and takes place at a later period. “Judgment must begin at the house of God: and if it first begin at us, what shall the end be of them that obey not the gospel?” 1 Peter 4:17. (GC 480.1) MC VC

The books of record in heaven, in which the names and the deeds of men are registered, are to determine the decisions of the judgment. Says the prophet Daniel: “The judgment was set, and the books were opened.” The revelator, describing the same scene, adds: “Another book was opened, which is the book of life: and the dead were judged out of those things which were written in the books, according to their works.” Revelation 20:12. (GC 480.2) MC VC

The book of life contains the names of all who have ever entered the service of God. Jesus bade His disciples: “Rejoice, because your names are written in heaven.” Luke 10:20. Paul speaks of his faithful fellow workers, “whose names are in the book of life.” Philippians 4:3. Daniel, looking down to “a time of trouble, such as never was,” declares that God’s people shall be delivered, “everyone that shall be found written in the book.” And the revelator says that those only shall enter the city of God whose names “are written in the Lamb’s book of life.” Daniel 12:1; Revelation 21:27. (GC 480.3) 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

Every man’s work passes in review before God and is registered for faithfulness or unfaithfulness. Opposite each name in the books of heaven is entered with terrible exactness every wrong word, every selfish act, every unfulfilled duty, and every secret sin, with every artful dissembling. Heaven-sent warnings or reproofs neglected, wasted moments, unimproved opportunities, the influence exerted for good or for evil, with its far-reaching results, all are chronicled by the recording angel. (GC 482.1) 2 I MC VC

The law of God is the standard by which the characters and the lives of men will be tested in the judgment. Says the wise man: “Fear God, and keep His commandments: for this is the whole duty of man. For God shall bring every work into judgment.” Ecclesiastes 12:13, 14. The apostle James admonishes his brethren: “So speak ye, and so do, as they that shall be judged by the law of liberty.” James 2:12. (GC 482.2) 2 I MC VC

Those who in the judgment are “accounted worthy” will have a part in the resurrection of the just. Jesus said: “They which shall be accounted worthy to obtain that world, and the resurrection from the dead, ... are equal unto the angels; and are the children of God, being the children of the resurrection.” Luke 20:35, 36. And again He declares that “they that have done good” shall come forth “unto the resurrection of life.” John 5:29. The righteous dead will not be raised until after the judgment at which they are accounted worthy of “the resurrection of life.” Hence they will not be present in person at the tribunal when their records are examined and their cases decided. (GC 482.3) MC VC

Jesus will appear as their advocate, to plead in their behalf before God. “If any man sin, we have an advocate with the Father, Jesus Christ the righteous.” 1 John 2:1. “For Christ is not entered into the holy places made with hands, which are the figures of the true; but into heaven itself, now to appear in the presence of God for us.” “Wherefore He is able also to save them to the uttermost that come unto God by Him, seeing He ever liveth to make intercession for them.” Hebrews 9:24; 7:25. (GC 482.4) MC VC