“A statute is a legislative enactment; any authoritatively declared rule, ordinance, decree or law. A judgment may be a sentence pronounced by God as the Supreme Judge” (Reynolds and Sjodahl, Commentary on the Book of Mormon, 1:238).
In their simplest form, statutes and judgments refer to God’s commandments with the associated punishments or blessings. Later, Nephi tells that his people “did observe to keep the judgments, and the statutes, and the commandments of the Lord” (2 Nephi 5:10).