There is an unerring register kept of all sins committed. All man’s impiety, all his disobedience to Heaven’s commands, are written in the books of heaven with unerring accuracy. The figures of guilt rapidly accumulate, yet the judgments of God are tempered with mercy, until the figures have reached their appointed limit. God bears long with the transgression of human beings, and continues through His appointed agencies to present the gospel message, until the set time has come. God bears with divine patience with the perversity of the wicked; but He declares that He will visit their transgressions with a rod. He will at last permit the destructive agencies of Satan to bear sway to destroy (Manuscript 17, 1906).
 Accurately recorded in the books of heaven are the sneers and trivial remarks made by sinners who pay no heed to the call of mercy when Christ is represented to them by a servant of God. As the artist takes on the polished glass a true picture of a human face, so God daily places upon the books of heaven an exact representation of the character of every individual (Manuscript 105, 1901).