Insights from Ellen G. White's Writings
The removal of sins from the heavenly sanctuary is the antitype of the ancient Day of Atonement service. Just as the earthly sanctuary was cleansed by the removal of sins that had been symbolically transferred there through the blood of sin offerings, the heavenly sanctuary is cleansed by the blotting out of sins recorded in the books of heaven (SR 378). This process is not merely a formal record-keeping change but represents the final stage of Christ’s ministration as our High Priest (CIHS 147.1). Before this removal can be finalized, a work of investigative judgment must take place to determine who is entitled to the benefits of the atonement through their repentance and faith (HF 260.2).
While this investigation and removal of sins occur in the heavenly courts, a corresponding work of purification must happen among God's people on earth (GC 425.1). Believers are called to put away sin and seek a character that is spotless, reflecting the work being done by their Mediator above (GC88 425.1). Once the work of atonement in the holy of holies is finished and the sins of the penitent are removed from the sanctuary, they are placed upon the head of the antitypical scapegoat, Satan (HF 397).
He is declared guilty of all the evil he caused the redeemed to commit and is subsequently banished to the desolate earth (GC88 657.3). This final act marks the completion of the ministration and precedes the return of Christ to bless His people with immortality (GC 399.4).
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