In the typical service only those who had come before God with confession and repentance, and whose sins, through the blood of the sin offering, were transferred to the sanctuary, had a part in the service of the Day of Atonement. So in the great day of final atonement and investigative judgment the only cases considered are those of the professed people of God. The judgment of the wicked is a distinct and separate work, and takes place at a later period. “Judgment must begin at the house of God: and if it first begin at us, what shall the end be of them that obey not the gospel?” 1 Peter 4:17. (GC 480.1) MC VC

The books of record in heaven, in which the names and the deeds of men are registered, are to determine the decisions of the judgment. Says the prophet Daniel: “The judgment was set, and the books were opened.” The revelator, describing the same scene, adds: “Another book was opened, which is the book of life: and the dead were judged out of those things which were written in the books, according to their works.” Revelation 20:12. (GC 480.2) MC VC

The book of life contains the names of all who have ever entered the service of God. Jesus bade His disciples: “Rejoice, because your names are written in heaven.” Luke 10:20. Paul speaks of his faithful fellow workers, “whose names are in the book of life.” Philippians 4:3. Daniel, looking down to “a time of trouble, such as never was,” declares that God’s people shall be delivered, “everyone that shall be found written in the book.” And the revelator says that those only shall enter the city of God whose names “are written in the Lamb’s book of life.” Daniel 12:1; Revelation 21:27. (GC 480.3) MC VC

Thus will be realized the complete fulfillment of the new-covenant promise: “I will forgive their iniquity, and I will remember their sin no more.” “In those days, and in that time, saith the Lord, the iniquity of Israel shall be sought for, and there shall be none; and the sins of Judah, and they shall not be found.” Jeremiah 31:34; 50:20. “In that day shall the branch of the Lord be beautiful and glorious, and the fruit of the earth shall be excellent and comely for them that are escaped of Israel. And it shall come to pass, that he that is left in Zion, and he that remaineth in Jerusalem, shall be called holy, even everyone that is written among the living in Jerusalem.” Isaiah 4:2, 3. (GC 485.1) MC VC

The work of the investigative judgment and the blotting out of sins is to be accomplished before the second advent of the Lord. Since the dead are to be judged out of the things written in the books, it is impossible that the sins of men should be blotted out until after the judgment at which their cases are to be investigated. But the apostle Peter distinctly states that the sins of believers will be blotted out “when the times of refreshing shall come from the presence of the Lord; and He shall send Jesus Christ.” Acts 3:19, 20. When the investigative judgment closes, Christ will come, and His reward will be with Him to give to every man as his work shall be. (GC 485.2) MC VC

In the typical service the high priest, having made the atonement for Israel, came forth and blessed the congregation. So Christ, at the close of His work as mediator, will appear, “without sin unto salvation” (Hebrews 9:28), to bless His waiting people with eternal life. As the priest, in removing the sins from the sanctuary, confessed them upon the head of the scapegoat, so Christ will place all these sins upon Satan, the originator and instigator of sin. The scapegoat, bearing the sins of Israel, was sent away “unto a land not inhabited” (Leviticus 16:22); so Satan, bearing the guilt of all the sins which he has caused God’s people to commit, will be for a thousand years confined to the earth, which will then be desolate, without inhabitant, and he will at last suffer the full penalty of sin in the fires that shall destroy all the wicked. Thus the great plan of redemption will reach its accomplishment in the final eradication of sin and the deliverance of all who have been willing to renounce evil. (GC 485.3) MC VC