I. Presenting all persons before the tribunal of Christ.
There are four things required in this accounting:
I. The presenting of every person before God.
II. Manifesting all the works they have done.
III. Examining these works.
IV. Giving and rendering to every man according to his works.
For the first, I. Presenting all persons before the tribunal of Christ. This shall be brought to pass by the power of God. For as in the beginning, every creature had its being by the word of God, so it shall be in the Day of Judgment: God shall but speak the word, and all reasonable creatures, living and dead — though many thousands of years before — shall present themselves before Him to give account of all the actions done in this life.
II. Manifesting all the works they have done. Secondly, when all men and angels are set before the presence of Christ, then every work they have done will be made manifest, even the most secret works of all. As Ecclesiastes says, God will bring every secret thing to light
(Ecc 12.14). And if any think it strange, we must know that God has books of record in which all men's thoughts, words, and deeds — good or bad, secret or open — are recorded. And of these, Daniel speaks when he says that he saw the Ancient of Days, and the books laid open (Dan 7.9-10). We may not imagine that these are material books, like the registers of men, or the books of Captains in the field, in which are set down the names of their soldiers, and their expenses. But by these books we must understand, first of all, the infinite knowledge and providence of God; secondly, the consciences of men, which testify of our doings and are like a thousand witnesses.
III. Examining these works. The third thing that is done in this accounting, is the trial of every man's work in respect to obedience, or disobedience. The trial shall be made by the will of God, revealed partly in the Law, and partly in the Gospel, which is the rule to discern good and evil works.
IV. Giving according to each man's works. The fourth and last action is the giving of reward to every man, according to his works.