The place before which people will give an account of their lives to God.
In the Old Testament
The concept of divine judgment in the New Testament comes from the Old Testament. In the Old Testament, God is seen as the Judge of the whole world, especially of his own people.
When Abraham asked God to spare the city of Sodom, he spoke of God as "Judge of all the earth" (Genesis 18:25). Moses's role as a judge over the Israelites was based on the belief that God was giving judgments through him. A similar relationship existed between God and the judges who led Israel after the conquest of the promised land. This understanding of God as Judge is clearly seen in Jephthah’s message to the king of Ammon: “May the LORD, the Judge, decide today between the Israelites and the Ammonites” (Judges 11:27). When God called Samuel, he told him that he (God) would judge Eli’s household.
The idea of God as the Judge of his people is common in the Psalms and Prophets. In Psalm 9:4, David said of God, “For You have upheld my just cause; You sit on Your throne judging righteously.” He continued, “But the LORD abides forever; He has established His throne for judgment. He judges the world with justice; He governs the people with equity” (Psalm 9:7–8). Isaiah described a future time when God will judge the nations (Isaiah 2:4). Joel also spoke of God as the Judge of the nations (Joel 3:12).
In the New Testament
These Old Testament statements form the background for the New Testament understanding of the judgment seat of God or Christ. The image of a judgment seat came from the Roman practice where judgment took place on a platform (in Greek, bema) or tribunal, from which a judge would hear and decide cases. This is why most New Testament references to a judgment seat occur when Jesus or the apostle Paul was brought before a ruling authority. For example, Pilate sat on his judgment seat when he tried Jesus (Matthew 27:19; compare John 19:13; Acts 18:12, 16–17; 25:6, 10, 17).
Two New Testament passages speak directly of the judgment seat of God or Christ: Romans 14:10 and 2 Corinthians 5:10. In Romans 14:10, Paul addressed the urgent issue of unity within the church—unity based on loving acceptance of those with different views on how faith affects daily life. Paul urged both Jewish and gentile Christians to accept one another despite differences about eating certain foods and observing certain days. He reminded them that all must eventually stand before the judgment seat of God to account for how they have lived. Since God is the ultimate Judge, Christians should not judge one another. Similarly, in 2 Corinthians 5, Paul explained why Christians strive to please the Lord: all must appear before the judgment seat of Christ to be rewarded for their deeds. The judgment seat of Christ or God, therefore, represents the ultimate accountability of the Christian.