1. Daniel 7:9, 10, presents the Ancient of days coming on his throne of fiery flame; the judgment is set and the books opened. He is distinct from the Son of man, spoken of in the 13th verse, when he comes to the Ancient of days. PREX1 52.1
2. Revelation 20:12, tells us it is God, before whom the dead stand and are judged. PREX1 52.2