One person wrote that the Mercy Seat does away with the judgment seat.
However, the mercy seat does not replace the judgment seat because the seats have different purposes. One is to cleanse away sin, the other is to determine rewards. One deals only with our bad works, the other with good and bad works. “For we must all appear before the judgment seat of Christ, that each one may receive the things doen in the body, according to what he has done, whether good or bad” (2 Cor. 5:10).
At the judgment seat we will give an account of our works. “After a long time the lord of those servants came and settled accounts with them” (Matt. 25:19). These passages and others clearly establish a coming judgment for God’s servants.