John Gills Exposition of the Bible Commentary

Verse 12 (Romans 14:12)

So then everyone of us ,.... this is the conclusion, drawn from the foregoing account of things, that there will be a general judgment, that Christ will be Judge, and all must appear at his bar; from whence it necessarily follows, that every man, and so every Christian, strong or weak, whatever may be his gifts, talents, and abilities,

shall give an account of himself to God ; that is, to Christ, who is God; which is another proof of his deity, for he will be the Judge, the Father will judge no man; it is before his judgment seat all shall stand; and therefore the account must be given to him by every one, of himself, and not another; of all his thoughts, words, and deeds, which will be all brought into judgment; and of his time and talents, how they have been spent and used; and of all his gifts of nature, providence, and grace, how they have been exercised for the glory of God, his own good, and the good of others: the formal manner in which this will be done is unknown unto us; however, this is certain, that the saints will have upon this reckoning, in what sort soever it may be, a full and open discharge, through the blood and righteousness of Christ. The Jews F17 Zohar in Gen. fol. 49. 3. , say, in much such language as the apostle does, that

"when a man removes out of this world, then חושבנא למאריה יהיב , "he gives an account to his Lord", of all that he has done in the world.'

- John Gills Exposition of the Bible Commentary