John Calvin Commentary 2 Corinthians 5:10

"For we must all be made manifest before the judgment-seat of Christ; that each one may receive the things [done] in the body, according to what he hath done, whether [it be] good or bad." — 2 Corinthians 5:10 (ASV)

We must be manifested. Although this is common to all, yet not everyone raises their views so as to consider every moment that they must appear before the judgment seat of Christ. But while Paul, from a holy desire of acting rightly, constantly presented himself before the bar of Christ, he aimed to reprove indirectly those ambitious teachers who considered it enough to have the acclaim of their fellow men. For when he says that no one can escape, he seems, as it were, to summon them to that heavenly tribunal. Furthermore, though the word translated to be manifested might be rendered as appear, yet Paul had, in my opinion, something further in view — that we will then come forth to the light, while at present many are concealed, as it were, in the darkness. For then the books, which are now shut, will be opened. (Daniel 7:10)

That everyone may give account. As the passage relates to the recompensing of deeds, we must notice briefly that, just as evil deeds are punished by God, so also good deeds are rewarded, but for a different reason; for evil deeds receive the punishment that they deserve, but God, in rewarding good deeds, does not look to merit or worthiness.

For no work is so full and complete in all its parts as to be deservedly well-pleasing to Him; and furthermore, there is no one whose works are in themselves well-pleasing to God, unless he satisfies the whole law. Now no one is found to be so perfect.

Hence the only recourse is in His accepting us through unmerited goodness, and justifying us by not imputing our sins to us. After He has received us into favor, He also receives our works by a gracious acceptance. It is on this that the reward hinges. There is, therefore, no inconsistency in saying that He rewards good works, provided we understand that mankind nevertheless obtains eternal life freely.

On this point I have expressed myself more fully in the preceding Epistle, and my Institutes will provide a full discussion of it. When he says in the body, I understand him to mean not merely outward actions, but all the deeds that are done in this bodily life.