In this view it is that he informs us how “we must all appear before the judgement-seat of Christ, that every one may receive the things done in his body, according as he hath done either good or bad.” Since, however, there is then to be a retribution according to men’s merits, how will any be able to reckon with God? But by mentioning both the judgment-seat and the distinction between works good and bad, he sets before us a Judge who is to award both sentences, and has thereby affirmed that all will have to be present at the tribunal in their bodies. For it will be impossible to pass sentence except on the body, for what has been done in the body. God would be unjust, if any one were not punished or else rewarded in that very condition, wherein the merit was itself achieved.
Tertullian
The Five Books Against Marcion, Book V
Chapter XII