The ministration of the earthly sanctuary consisted of two divisions; the priests ministered daily in the holy place, while once a year the high priest performed a special work of atonement in the most holy, for the cleansing of the sanctuary. Day by day the repentant sinner brought his offering to the door of the tabernacle and, placing his hand upon the victim’s head, confessed his sins, thus in figure transferring them from himself to the innocent sacrifice. The animal was then slain. “Without shedding of blood,” says the apostle, there is no remission of sin. “The life of the flesh is in the blood.” Leviticus 17:11. The broken law of God demanded the life of the transgressor. The blood, representing the forfeited life of the sinner, whose guilt the victim bore, was carried by the priest into the holy place and sprinkled before the veil, behind which was the ark containing the law that the sinner had transgressed. By this ceremony the sin was, through the blood, transferred in figure to the sanctuary. In some cases the blood was not taken into the holy place; but the flesh was then to be eaten by the priest, as Moses directed the sons of Aaron, saying: “God hath given it you to bear the iniquity of the congregation.” Leviticus 10:17. Both ceremonies alike symbolized the transfer of the sin from the penitent to the sanctuary. (GC 418.1) MC VC

Such was the work that went on, day by day, throughout the year. The sins of Israel were thus transferred to the sanctuary, and a special work became necessary for their removal. God commanded that an atonement be made for each of the sacred apartments. “He shall make an atonement for the holy place, because of the uncleanness of the children of Israel, and because of their transgressions in all their sins: and so shall he do for the tabernacle of the congregation, that remaineth among them in the midst of their uncleanness.” An atonement was also to be made for the altar, to “cleanse it, and hallow it from the uncleanness of the children of Israel.” Leviticus 16:16, 19. (GC 418.2) MC VC

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