Due to the limitations and failures of human memory, those in positions of authority kept records of the notable deeds done, whether good or evil. In Esther 6:1 we read that King Ahasuerus kept such a book, a book of memorable deeds. In this book were written not only the good deeds of men but also the bad (Esther 2:23). When reading through his book of memorable deeds, King Ahasuerus was reminded of Mordecai’s loyalty, and even though some time had passed since the good deed was done, he was eventually rewarded.

Although God has no need for such a book since he is not a man who forgets, Scripture nevertheless speaks of God having such a book in which are written the deeds of man, both good and evil. In Daniel 7:9–10, the Ancient of Days took his seat of judgment, and the books were opened. Malachi may well have drawn the allusion to the book of remembrance from this prophetic vision, as did the apostle John. In Revelation 20:12 we are told that John saw God seated on his throne of judgment. The dead were raised and the books were opened. The dead were judged by what was written in the books, according to what they had done.

The idea of such a book was intended to assure the faithful that although in this life the deeds of men might be forgotten and left unrewarded or unpunished, God will not forget. Justice will be served on the day when the book of remembrance is opened.