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

At the time appointed for the judgment—the close of the 2300 days, in 1844—began the work of investigation and blotting out of sins. All who have ever taken upon themselves the name of Christ must pass its searching scrutiny. Both the living and the dead are to be judged “out of those things which were written in the books, according to their works.” (GC 486.1) MC VC

Sins that have not been repented of and forsaken will not be pardoned and blotted out of the books of record, but will stand to witness against the sinner in the day of God. He may have committed his evil deeds in the light of day or in the darkness of night; but they were open and manifest before Him with whom we have to do. Angels of God witnessed each sin and registered it in the unerring records. Sin may be concealed, denied, covered up from father, mother, wife, children, and associates; no one but the guilty actors may cherish the least suspicion of the wrong; but it is laid bare before the intelligences of heaven. The darkness of the darkest night, the secrecy of all deceptive arts, is not sufficient to veil one thought from the knowledge of the Eternal. God has an exact record of every unjust account and every unfair dealing. He is not deceived by appearances of piety. He makes no mistakes in His estimation of character. Men may be deceived by those who are corrupt in heart, but God pierces all disguises and reads the inner life. (GC 486.2) MC VC

How solemn is the thought! Day after day, passing into eternity, bears its burden of records for the books of heaven. Words once spoken, deeds once done, can never be recalled. Angels have registered both the good and the evil. The mightiest conqueror upon the earth cannot call back the record of even a single day. Our acts, our words, even our most secret motives, all have their weight in deciding our destiny for weal or woe. Though they may be forgotten by us, they will bear their testimony to justify or condemn. (GC 486.3) MC VC