As the sins of the people were anciently transferred, in figure, to the earthly sanctuary by the blood of the sin offering, so our sins are, in fact, transferred to the heavenly sanctuary by the blood of Christ. And as the typical cleansing of the earthly was accomplished by the removal of the sins by which it had been polluted, so the actual cleansing of the heavenly is to be accomplished by the removal, or blotting out, of the sins which are there recorded. This necessitates an examination of the books of record to determine who, through repentance of sin and faith in Christ, are entitled to the benefits of His atonement. The cleansing of the sanctuary therefore involves a work of investigative judgment. This work must be performed prior to the coming of Christ to redeem His people, for when He comes, His reward is with Him to give to every man according to his works. (Revelation 22:12.) SR 378.2
Thus those who followed in the advancing light of the prophetic word saw that instead of coming to the earth at the termination of the 2300 days in 1844, Christ then entered the most holy place of the heavenly sanctuary, into the presence of God, to perform the closing work of atonement, preparatory to His coming. SR 378.3