So the throne of glory represents the kingdom of glory; and this kingdom is referred to in the Saviour’s words: “When the Son of man shall come in His glory, and all the holy angels with Him, then shall He sit upon the throne of His glory: and before Him shall be gathered all nations.” Matthew 25:31, 32. This kingdom is yet future. It is not to be set up until the second advent of Christ. (GC 347.1) MC VC

The kingdom of grace was instituted immediately after the fall of man, when a plan was devised for the redemption of the guilty race. It then existed in the purpose and by the promise of God; and through faith, men could become its subjects. Yet it was not actually established until the death of Christ. Even after entering upon His earthly mission, the Saviour, wearied with the stubbornness and ingratitude of men, might have drawn back from the sacrifice of Calvary. In Gethsemane the cup of woe trembled in His hand. He might even then have wiped the blood-sweat from His brow and have left the guilty race to perish in their iniquity. Had He done this, there could have been no redemption for fallen men. But when the Saviour yielded up His life, and with His expiring breath cried out, “It is finished,” then the fulfillment of the plan of redemption was assured. The promise of salvation made to the sinful pair in Eden was ratified. The kingdom of grace, which had before existed by the promise of God, was then established. (GC 347.2) MC VC