Ford holds that “the books are the memory of God,” and “as for the blotting out of names (Revelation 3:5), this was a fact in John’s day, and is carried on throughout all Christ’s priestly ministry” (Ford, pages 626, 478). Is this an acceptable interpretation? QSEW 24.2
We do not know what heaven’s “books” look like, but they are open to the inspection of angels (Daniel 7:9, 10). In order for the heavenly records to be examined by the angels they would need to exist in some form more tangible than “the memory of God.” The blotting out of names could hardly take place until after the judgment is completed, which is near the end of the world. QSEW 24.3