Answer
The great white throne judgment is described in Revelation 20:11-15 and is the final judgment prior to the lost being cast into the lake of fire. We know from Revelation 20:7-15 that this judgment will take place after the millennium and after Satan is thrown into the lake of fire where the beast and the false prophet are (Revelation 19:19-20; 20:7-10). The books that are opened (Revelation 20:12) contain records of everyone’s deeds, whether they are good or evil, because God knows everything that has ever been said, done, or even thought, and He will reward or punish each one accordingly (Psalm 28:4; 62:12; Romans 2:6; Revelation 2:23; 18:6; 22:12).
Also at this time, another book is opened, called the “book of life” (Revelation 20:12). It is this book that determines whether a person will inherit eternal life with God or receive everlasting punishment in the lake of fire. Although Christians are held accountable for their actions, they are forgiven in Christ and their names were written in the “book of life from the creation of the world” (Revelation 17:8). We also know from Scripture that it is at this judgment when the dead will be “judged according to what they had done” (Revelation 20:12) and that “anyone’s name” that is not “found written in the book of life” will be “thrown into the lake of fire” (Revelation 20:15).
The fact that there is going to be a final judgment for all people, both believers and unbelievers, is clearly confirmed in many passages of Scripture. Every person will one day stand before Christ and be judged for his or her deeds. While it is very clear that the great white throne judgment is the final judgment, Christians disagree on how it relates to the other judgments mentioned in the Bible, specifically, who will be judged at the great white throne judgment.
Some Christians believe that the Scriptures reveal three different judgments to come. The first is the judgment of the sheep and the goats or a judgment of the nations (Matthew 25:31-36). This takes place after the tribulation period but prior to the millennium; its purpose is to determine who will enter the millennial kingdom. The second is a judgment of believers’ works, often referred to as the “judgment seat [bema] of Christ” (2 Corinthians 5:10). At this judgment, Christians will receive degrees of reward for their works or service to God. The third is the great white throne judgment at the end of the millennium (Revelation 20:11-15). This is the judgment of unbelievers in which they are judged according to their works and sentenced to everlasting punishment in the lake of fire.
Other Christians believe that all three of these judgments speak of the same final judgment, not of three separate judgments. In other words, the great white throne judgment in Revelation 20:11-15 will be the time that believers and unbelievers alike are judged. Those whose names are found in the book of life will be judged for their deeds in order to determine the rewards they will receive or lose. Those whose names are not in the book of life will be judged according to their deeds to determine the degree of punishment they will receive in the lake of fire. Those who hold this view believe that Matthew 25:31-46 is another description of what takes place at the great white throne judgment. They point to the fact that the result of this judgment is the same as what is seen after the great white throne judgment in Revelation 20:11-15. The sheep (believers) enter into eternal life, while the goats (unbelievers) are cast into “eternal punishment” (Matthew 25:46).
Whichever view one holds of the great white throne judgment, it is important to never lose sight of the facts concerning the coming judgment(s). First, Jesus Christ will be the judge, all unbelievers will be judged by Christ, and they will be punished according to the works they have done. The Bible is very clear that unbelievers are storing up wrath against themselves (Romans 2:5) and that God will "repay each person according to what they have done" (Romans 2:6). Believers will also be judged by Christ, but since Christ's righteousness has been imputed to us and our names are written in the book of life, we will be rewarded, not punished, according to our deeds. Romans 14:10-12 says that we will all stand before the judgment seat of Christ and that each one of us will give an account to God.