“I watched till thrones were put in place, and the Ancient of Days was seated; His garment was white as snow, and the hair of His head was like pure wool. His throne was a fiery flame, its wheels a burning fire; a fiery stream issued and came forth from before Him. A thousand thousands ministered to Him; ten thousand times ten thousand stood before Him. The court was seated, and the books were opened” (Daniel 7:9, 10). LF 197.1
This is how Daniel saw the great day when the lives of all humanity pass in review before the Judge of all the earth. The Ancient of Days is God the Father. He is the source of all being, the origin of all law, and He will preside in the judgment. And holy angels will be there as ministers and witnesses. LF 197.2
“And behold, One like the Son of Man, coming with the clouds of heaven! He came to the Ancient of Days, and they brought Him near before Him. Then to Him was given dominion and glory and a kingdom, that all people, nations, and languages should serve Him. His dominion is an everlasting dominion, which shall not pass away” (Daniel 7:13, 14). LF 197.3
The coming of Christ described here is not His second coming to the earth. He comes to the Ancient of Days in heaven to receive a kingdom, which will be given Him when His work as mediator is done. It is this coming, and not His second advent to the earth, that was to take place at the end of the 2,300 days in 1844. Our great High Priest enters the Holy of Holies to carry out His last priestly service on our behalf. LF 197.4
In the earthly, symbolic service, only those whose sins were transferred to the sanctuary had a part in the Day of Atonement. So in the great final atonement and investigative judgment, the only cases considered are of those who profess to be the people of God. The judgment of the wicked is a separate work at a later time. Judgment must “begin at the house of God” (1 Peter 4:17). LF 197.5
The record books in heaven will determine the judgment's decisions. The book of life contains the names of all who have ever entered the service of God. Jesus told His disciples, “Rejoice because your names are written in heaven.” Paul speaks of his fellow workers “whose names are in the Book of Life.” Daniel declares that God's people will be delivered, “every one who is found written in the book.” And John the revelator says that only those whose names “are written in the Lamb's Book of Life” will enter the City of God. (Luke 10:20; Philippians 4:3; Daniel 12:1; Revelation 21:27.) LF 197.6
In “a book of remembrance” God has recorded the good deeds of “those who fear the LORD and who meditate on His name.” Every temptation resisted, every evil overcome, every word of pity expressed, every act of sacrifice, every sorrow endured for Christ's sake is recorded. “You number my wanderings; put my tears into Your bottle; are they not in Your book?” (Malachi 3:16; Psalm 56:8.) LF 198.1