In the book of Proverbs, we find evidence for two distinct views of the judgment. The SDA Bible Commentary , vol. Mercy and justice work together in the operation of law. Therefore, mercy, no less than justice, designates the end of those who reject that law. But He also built into the system freedom of choice, which gives individuals ultimate responsibility for their destiny.
Sin becomes unpardonable only because the sinner chooses to reject pardon.
With every knock on the heart's door, unheeded, the inclination to open the door becomes weaker. The impressions of the Holy Spirit, disregarded, will not be as easily distinguished the next time. The heart becomes less and less impressionable. The thirty-third chapter of Ezekiel shows that God's government is a government of personal responsibility. Each one must stand for himself.