Albert Barnes Commentary Romans 14:12

"So then each one of us shall give account of himself to God." — Romans 14:12 (ASV)

So then. Therefore; or according to the doctrine of the Old Testament.

Every one of us. That is, every Christian, for the connection requires us to understand the argument as applying only to Christians. At the same time, it is a truth abundantly revealed elsewhere that all men shall give account of their conduct to God, 2 Corinthians 5:10; Matthew 25; Ecclesiastes 12:14.

Give account of himself. That is, of his character and conduct; his words and actions; his plans and purposes. In the fearful arraignment of that day, every work and purpose shall be brought forth, and tried by the unerring standard of justice. As we shall be called to so fearful an account with God, we should not be engaged in condemning our brothers, but should examine whether we are prepared to give up our account with joy, and not with grief.

To God. The judgment will be conducted by the Lord Jesus (Matthew 25:31–46; Acts 17:31). All judgment is committed to the Son (John 5:22, 27). Still, we may be said to give account to God for two reasons:

1. Because He appointed the Messiah to be the Judge (Acts 17:31); and

2. Because the Judge Himself is Divine. The Lord Jesus, being God as well as man, the account will be rendered directly to the Creator as well as the Redeemer of the world.

In this passage, there are two incidental proofs of the Divinity of the Lord Jesus Christ. First, the fact that the apostle applies to Him language which in the prophecy is expressly spoken by Jehovah; and, secondly, the fact that Jesus is declared to be the Judge of all.

No being that is not omniscient can be qualified to judge the secrets of all men. None who has not seen human purposes at all times, and in all places; who has not been a witness of the conduct by day and by night; who has not been present with all the race at all times; and who, in the great day, cannot discern the true character of the soul, can be qualified to conduct the general judgment. Yet none can possess these qualifications but God. The Lord Jesus, the Judge of quick and dead (2 Timothy 4:1), is therefore Divine.