There are two views of how Jesus will deny those who deny him:
Christ’s rejection of those who have denied him will occur on judgment day at his second coming (Mark 8:38; Luke 9:26; 2 Timothy 2:12).
Interpretation 2:
Christ, as Lord, can, through his Word, judge even in this life. He protects and cares for those who belong to him (John 3:17; Matthew 17:12; Revelation 3:5). The judgment of God accords with the Word of the Son (John 5:22), and as Matthew 10:32–33 teaches, just as disciples will be rewarded according to their deeds, they will also be punished when they are negligent.
Interpretation 1:
Christ’s rejection or denial of those who have denied him will occur on judgment day with his second coming in glory (Mark 8:38; Luke 9:26; 2 Timothy 2:12).1
Interpretation 2:
The denial of unbelievers by Jesus before his Father in heaven does not necessarily strictly have to refer to the Second Coming only. Christ as Lord can, through his Word, judge even in the present life. He protects and cares for those who belong to him (John 3:17; Matthew 17:12; Revelation 3:5). The judgment of God accords with the Word of the Son (John 5:22), and as Matthew 10:32–33 teaches, in all circumstances disciples will be rewarded according to their deeds, and as such they will most certainly be punished when they are negligent.2
32 So everyone who acknowledges me before men, I also will acknowledge before my Father who is in heaven,