Revelation 4:4

4 And round about the throne were four and twenty seats: and upon the seats I saw four and twenty elders sitting, clothed in white raiment; and they had on their heads crowns of gold.

There has been much debate about the identity of the twenty-four elders. Many say that they are redeemed men and most of those say they are the twelve apostles and twelve patriarchs. However, these twenty-four are not likely to be the twelve apostles and the twelve patriarchs. If John were one of the twenty-four, would he not have been among them that cast their crowns before the throne? He gives no indication that he was one of the twenty-four or that he even saw himself or any of the other eleven he knew so intimately.

Scripture says the twelve apostles of the inner circle of Jesus will rule over the twelve tribes of Israel but these twenty-four surround the throne of Father God and apparently rule over all creation.  We also know that most of the twelve patriarchs did not live a lifestyle that would indicate such a reward of honor in heaven. Further, the  rewards for the Church are not yet even given at this point.  However, these twenty-four are already crowned.

In first Chronicles chapter 24, we are told that King David appointed twenty-four elder sons of Aaron to represent the entire Levitical priesthood. It is likely that David set it up according to a pattern he knew existed in heaven .  These twenty-four may be the sons of the mighty in heaven spoken about in Psalms 89:6-7. Thus, the twenty-four elders may be celestial beings of the highest order who assist God in the administration of all creation.