A fiery stream issued and came forth from before him: thousand thousands ministered unto him, and ten thousand times ten thousand stood before him: the judgment was set, and the books were opened. Daniel 7:10
Thus was presented to the prophet's vision the great and solemn day when the characters and the lives of men should pass in review before the Judge of all the earth, and to every man should be rendered "according to his works." The Ancient of Days is God the Father. Says the psalmist: "Before the mountains were brought forth, or ever Thou hadst formed the earth and the world, even from everlasting to everlasting, Thou art God" (Psalm 90:2). It is He, the source of all being, and the fountain of all law, that is to preside in the judgment. And holy angels as ministers and witnesses, in number "ten thousand times ten thousand, and thousand of thousands," attend this great tribunal.
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). (Great Controversy, 479, 480)
Reflection: What a glorious scene! The Father, the Ancient of Days, enters the Most Holy Place, and the judgment is set. Then angels escort Jesus to the Father, and the judgment begins. The Father presides over the judgment, but Jesus, the Son of man, executes the judgment.