Rhetorical: This verse continues the image of members of the church attempting to lie to God about their actions. Alma is hitting home the idea that their individual actions will not be hidden, even if they might have been hidden by being in a group here on earth. Those actions are know, and will be judged against the principles they should have kept. Note that Alma specifically accuses them of having “set at defiance the commandments of God.” While this could certainly apply to any sinner who knew that he was sinning against the commandments of God, in this particular context it should be seen as a condemnation of those who promote the strife that Alma has given up the judgment seat to combat.
Spiritual: Alma suggests that part of the process of judgment is very personal. It is a judgment that will brings to remembrance our actions, and certainly will judge us for the knowledge we have and what we have done with it.
Paul indicated:
Romans 2:13 “ (For not the hearers of the law [are] just before God, but the doers of the law shall be justified. 14 For when the Gentiles, which have not the law, do by nature the things contained in the law, these, having not the law, are a law unto themselves: 15 Which shew the work of the law written in their hearts, their conscience also bearing witness, and [their] thoughts the mean while accusing or else excusing one another;)”
As with Alma, the simple membership (being a hearer or the law) is not sufficient, but our actions must be in accord with the law that we have “heard.” Alma also suggests that rather than an external presentation of our guilt, we will perceive it ourselves. We will no longer even be able to lie to ourselves or rationalize our actions. We will see them for what they are, and the guilt will be self-imposed.
This complex interaction between law and our own volition is further expounded in the Doctrine and Covenants:
D&C 88:31-35
31 And also they who are quickened by a portion of the telestial glory shall then receive of the same, even a fulness.
32 And they who remain shall also be quickened; nevertheless, they shall return again to their own place, to enjoy that which they are willing to receive, because they were not willing to enjoy that which they might have received.
33 For what doth it profit a man if a gift is bestowed upon him, and he receive not the gift? Behold, he rejoices not in that which is given unto him, neither rejoices in him who is the giver of the gift.
34 And again, verily I say unto you, that which is governed by law is also preserved by law and perfected and sanctified by the same.
35 That which breaketh a law, and abideth not by law, but seeketh to become a law unto itself, and willeth to abide in sin, and altogether abideth in sin, cannot be sanctified by law, neither by mercy, justice, nor judgment. Therefore, they must remain filthy still.
Verses 34 and 35 discuss the importance of law to our judgment. It is verses 32 and 33 that expound the same theme as Alma’s personal understanding of guilt. Just as the guilt is internally imposed by the guilty, and not forced upon the individual by the Lord, so in D&C 88:32 the final judgment is also personalize. Those who receive a glory receive it not because God assigns them to it, but rather they will receive “that which they are willing to receive.” (see also D&C 88:22-24).