In the theology of The Church of Jesus Christ of Latter-day Saints, the Final Judgment occupies a central and profound place within the broader framework of God's eternal plan of salvation. It is understood as the moment when every individual will stand before God to account for their deeds, words, and thoughts, as well as the true desires and intents of their hearts. The nature of this judgment, as revealed through modern scripture and the teachings of living prophets, emphasizes both divine justice and mercy, highlighting the importance of individual agency, the need for repentance, and the ultimate potential for exaltation or condemnation. It is a judgment of both works and the desires of the heart, each playing an essential role in determining one's eternal destiny.

The Final Judgment is to take place after the Resurrection, at the end of the Millennium, following the return of Jesus Christ to the Earth. At that time, all individuals, from every era of human history, will be resurrected and stand before God to be judged. This judgment will be administered by Jesus Christ, the ultimate Judge, who, according to Latter-day Saint belief, has the divine authority and power to judge the living and the dead (Matthew 25:31-46).

While the final judgment occurs at a specific moment in time, it is part of a broader eschatological framework that includes the Resurrection of the dead, the establishment of God's eternal kingdom, and the fulfillment of God's covenant with His people. The outcome of the Final Judgment will determine an individual's eternal state, whether in the highest degree of glory (celestial kingdom), the middle degree (terrestrial kingdom), or the lowest degree (telestial kingdom), or in the case of those who completely reject God, in outer darkness.

A distinctive aspect of the Final Judgment in Latter-day Saint theology is its dual nature: it is a judgment based not only on what individuals have done (their works) but also on what they truly desired in their hearts. This understanding of judgment reflects the belief that God, as a loving Father, will take into account both the visible actions of individuals and the hidden intentions that guided those actions.

The judgment of works is based on the principle that individuals are accountable for their choices and actions during their mortal lives. These works encompass a wide range of behaviors, from how individuals have treated others to the ordinances they have participated in, particularly the sacred covenants of baptism and temple ordinances. According to Latter-day Saint scripture, individuals will be judged by the law of the gospel (Doctrine & Covenants 88:21), which includes not only the commandments given in ancient scriptures but also the further light and knowledge revealed in the latter days.

The importance of good works is emphasized repeatedly in the Book of Mormon, which teaches that "by their works ye shall know them" (3 Nephi 14:20). The Final Judgment will examine how individuals have lived in relation to the commandments of God and the teachings of Jesus Christ, including their efforts to serve others, keep the commandments, and act with integrity. Faith, repentance, and the striving to live a Christlike life are seen as vital works that will be examined on the day of judgment.

However, Latter-day Saint doctrine emphasizes that the judgment of works is not simply a tally of deeds, but a reflection of one’s willingness to repent and follow Christ. Matthew teaches that “as ye have done it unto one of the least of these my brethren, ye have done it unto me” (Matthew 25:40). This aligns with the teachings in the New Testament where Jesus frequently calls on His followers to "judge not according to the appearance, but judge righteous judgment" (John 7:24). This encourages a holistic view, where works are considered in the context of the individual’s overall desires and motives.

In addition to judging the outward works of individuals, the Final Judgment will also assess the true desires of the heart—the innermost thoughts, intentions, and aspirations. The scriptures in both the Book of Mormon and the Doctrine & Covenants affirm that God sees the heart and will judge individuals based on their motivations, not just their actions (1 Samuel 16:7; Doctrine & Covenants 137:9). This reflects a profound understanding of human nature: while actions can sometimes be misleading, God is able to perfectly discern the heart, which is central to determining eternal outcomes.

For Latter-day Saints, the desires of the heart are intimately connected to one's spiritual journey. The teachings of the Church emphasize that it is not enough to perform righteous acts outwardly; true conversion comes from a change in heart—a desire to be like Christ, to love God, and to serve others. As the Book of Mormon teaches, the desires of the heart are what lead the soul to repentance"(Mosiah 5:2). In the context of the Final Judgment, a person who has sincerely repented and desires to be better will be judged with more mercy than one whose actions, though outwardly righteous, were motivated by pride or selfishness.

The Apostle Paul wrote of a “law written in the hearts” of those who seek to do good (Romans 2:15), a theme that resonates deeply in Latter-day Saint theology. The judgment will take into account not only what individuals did but why they did it—whether it was motivated by love for God and a desire to follow His will, or merely a superficial compliance with commandments for personal gain or recognition.

The doctrine of the Final Judgment in Latter-day Saint theology also includes the principle of divine justice tempered with mercy. God’s justice ensures that individuals are rewarded or punished based on their works and desires, and mercy allows for forgiveness through the Atonement of Jesus Christ. This balance between justice and mercy is at the core of the judgment process and highlights the role of repentance and the grace of Christ.

Because the judgment includes an examination of both works and desires, it provides an opportunity for individuals to receive mercy if they have sincerely repented and sought to align their will with God's will. Those who have truly strived to live according to God's commandments, even if they have fallen short at times, may receive the benefits of Christ’s atoning sacrifice and enter into God's presence. As the Book of Mormon teaches, “mercy claimeth the penitent” (Alma 42:23).

However, for those who have rejected Christ, refused to repent, or deliberately chosen to live in opposition to God’s commandments, justice will prevail. The degree to which they have hardened their hearts against God’s will will determine the outcome of their judgment, and they may face consequences according to their works and desires.

In Latter-day Saint theology, the Final Judgment is an essential event in the divine plan for humanity. It will be a judgment based not only on the works of individuals but on the desires of their hearts. This dual focus ensures that the judgment is both just and merciful, allowing for a comprehensive and compassionate assessment of each individual’s life. Ultimately, this doctrine reinforces the principles of agency, repentance, and the infinite love of Jesus Christ, who makes possible the forgiveness and exaltation of all who truly desire to return to the presence of God.