Romans 14:9-12
(9) For to this end Christ both died, and rose, and revived, that he might be Lord both of the dead and living.
(10) But why dost thou judge thy brother? or why dost thou set at nought thy brother? for we shall all stand before the judgment seat of Christ.
(11) For it is written, As I live, saith the Lord, every knee shall bow to me, and every tongue shall confess to God.
(12) So then every one of us shall give account of himself to God.
In these verses Paul stated the theological basis for his exhortation for Christians to desist from and to resist judging one another. One of the reasons for the Lord Jesus’ redemptive death and resurrection is to be the Lord of both the dead and the living. Since Jesus is the Lord, Christians should not judge (krineis) or . . . look down on (exoutheneis, “despise” or “reject with contempt”; cf. v. 3) one another, their brothers, in such matters. One Christian is not above another as his judge; all are equally under Christ, the Judge.
As Lord, Jesus will one day review and evaluate the ministry of His servants at His judgment seat (bema; see comments on 2 Cor. 5:10). Paul affirmed the certainty of this event by quoting Isaiah 49:18 and 45:23, pertaining to everyone standing before Christ and confessing Him as Lord (cf. Phil. 2:10-11). At that event each believer will give an account (lit., “a word”) of himself to God. Since Paul was writing to the Christians in Rome (Rom. 1:7) and included himself with them in the first personal plural pronoun and verb (“we will all stand,” 14:10), “God’s judgment seat” is only for believers in the Lord. What is here called God’s judgment seat is the judgment seat of Christ in 2 Corinthians 5:10. Because God judges through His Son (John 5:22, 27), this judgment seat can be said to belong to both the Father and the Son. The issue of the believer’s eternal destiny will not be at stake; that was settled by his faith in Christ (cf. Rom. 8:1). Each believer’s life of service will be under review in which some loss will be experienced (cf. 1 Cor. 3:12-15), but he will be rewarded for what endures (cf. 1 Cor. 4:4-5). This judgment of believers climactically demonstrates God’s lordship.
Excerpt from:
Walvoord, J. F., Zuck, R. B., & Dallas Theological Seminary. (1983-c1985). The Bible knowledge commentary : An Exposition of the Scriptures. Wheaton, IL: Victor Books.
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