GC 422, 485
(The Great Controversy 422, 485)
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