New Defender's Study Bible Notes
14:12 give account. There is only one thing that is absolutely sure to happen to every person—each one will have to face God some day. Not even “death and taxes” are certain for everyone, but meeting God is (note Amos 4:12; Hebrews 9:27; etc.). Believers will meet Christ at His judgment seat to receive rewards or loss of rewards (II Corinthians 5:10; I Corinthians 3:13-15), while unbelievers will meet God at His great white throne for consignment to the lake of fire (Revelation 20:12-15).