But into the second part the high priest went alone once a year, not without blood, which he offered for himself and for the people’s sins committed in ignorance.—Hebrews 9:7. HB 313.1
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 our redemption 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. HB 313.2
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.) HB 313.3
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. HB 313.4
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.—The Great Controversy, 421, 422. HB 313.5