The books were opened (Daniel 7:10) – the record books – but as well as judgement books, the book of life is opened (Daniel 12:1). The dead judged and our sins are recorded there in the books, but the redeemed are also found in the book of life.
The way in which these two books are used corresponds precisely to the Bible teaching on justification. The works of man are universally sinful. There is then no other possible outcome of a judgment based on human works but condemnation. If any man is judged solely on the basis of what is written in the first set of books, then he cannot be justified and live before God. It is only when the Book of Life is opened that any can escape the condemnation of the law. Of course those whose names are recorded there also have their works recorded in the other books, but their record of sin is cancelled by God himself and they are justified without works, because they are found written in this book of grace.
All earthly distinctions are now insignificant. The master and the slave stand together, the king and the beggar side by side. The things that made a difference on earth make no difference at all in heaven. Though he is not to try to overthrow earthly distinctions while the world remains, the Christian must bear in mind the real status of each human being as it will be measured in heaven. Honour should be paid on earth to whom honour is due, yet there is coming a wholly new way of evaluating men and women that takes into account only their relationship with Christ.
The wicked are judged on the basis of their works. Justice requires no more. Have they boasted that they are as good as any man? Have they drawn attention to their works and said, ‘God, I thank thee, that I am not as other men …’ (Luke 18:11)? God will show them that they should have compared themselves with his perfect standard and not with each other. Have they trusted in their works and convinced themselves that God must be pleased with them? Very well, God will, plunge them into the pit and their own clothes will abhor them. Did they disdain mercy and refuse to ask God for pardon? He will show them that they have rejected their only hope of life.