The Lord is the Supreme Accountant!
Revelation 20:12 And I saw the dead, small and great, standing before God, and books were opened. And another book was opened, which is the Book of Life. And the dead were judged according to their works, by the things which were written in the books.
Accountability
Accountability is taught throughout the Bible. Christians are going to give account of their faithfulness at the judgment seat of Christ (Romans 14:10-12). Elders are going to give account of their stewardship (Hebrews 13:17). The unsaved are going to give account at the Great White Throne mentioned in Revelation 20. Having been involved in teaching and practicing the discipline of accounting for many years, I know that the record keeping of many companies leaves something to be desired. However, the Lord’s record keeping is accurate. He doesn’t manipulate the books, and we will all get a chance to face the Lord and His records someday.
The Kinds of Records that the Lord Keeps
Mark 8:36 analyzes our lives through the lens of an income statement. The passage tells us that if we get everything this world has to offer but the cost of that “revenue” is to lose our souls, then our bottom line is red. In Daniel 5:27, Belshazzar’s life was analyzed as a balance sheet. He was weighed in the balances and found wanting, that is, the liabilities were greater than the assets. Belshazzar was bankrupt. The Lord also makes projections. John 3:36 tells us of the eternal destiny of the believer and the eternal destiny of the unbeliever. The Lord tells us to count costs. He has the ability to credit benefits to our account for which we have not paid. The Lord is also an auditor. This passage in Revelation sees the Lord as an auditor who is reviewing the lives of those standing at the Great White Throne.
God’s Audit is a Righteous Audit
The passage says that the books were opened. That means that the Lord is a bookkeeper and has been keeping records. What books are opened? For one, I believe the Bible will be opened. People who won’t read it now will get a chance to see what it says then. The book of life is opened. This is the place where the names of everyone who has trusted Christ and who has become a child of God is found. I believe that a record of the sins of unbelievers will also be opened at the Great White Throne.
I do not see those who have believed in this present day of grace at this judgment. They have already been raised at the resurrection of life and have lived and reigned with Christ throughout the 1000 year reign of Christ. On them the second death has no power (Revelation 20:6). Their sins have been blotted out (Acts 3:19). The ones being audited here are those who are raised at the end of time as we know it in order to be held accountable for their works. This will include all the people who thought that their good works would get them into heaven as well as all those who rebelled against the righteous standards of God and who thought that they would never be held accountable.
When the books are opened, those standing here will have to face the fact that their sins were never “blotted out” as they are for a believer. They will have to face the fact that Romans 3:23 says all have sinned and come short of the glory of God. They will find out that their names are not in the book of life. They will find out too late that God was willing to declare them righteous but they wouldn’t believe on the Lord Jesus so that God could do that. All of these will have to admit that getting to heaven “their way” didn’t work. There is only one way to heaven and that is by the way of the cross.
How do I want to be Judged? How do You want to be Judged?
It appears to me in reading the Bible that all who want to get to heaven by their own works will fail. But all who are going to heaven because of the work of Calvary will succeed. While it is true that Christians, who have their entry into heaven sealed by the work of the Lord at the cross, should have a conscience about sin and should do good works; they also know that no one (apart from the Lord) was ever good enough to get into heaven by their good works.
So how do you want to be judged at your audit?
Bruce Collins
Meditation for the week of August 3, 2014