Lucas 19:15

Jesus was speaking of His second coming here. He will return having received authority to reign on earth from His Father (cf. Daniel 7:13-14). After His return and before He begins to reign, He will call His servants to give an accounting of their stewardship. Later New Testament revelation indicates that Christians, believers who have lived between Pentecost and the Rapture, will have to give their accounting at the judgment seat of Christ following the Rapture (1 Corinthians 3:10-15; 2 Corinthians 5:1-10). Other believers, mainly those who have lived in Old Testament times and the Tribulation, will give their accounting at the judgment in view here that precedes the Millennium. The basis of the judgment is not their saved or lost condition but the profitability of their lives for the Master’s benefit.