How does the promise to the apostles in Matthew 19:28 relate to the twenty-four elders?

The promise to the twelve apostles does not contradict the image of the twenty-four elders. In Matthew 19:28, Christ speaks of the specific ministry of the apostles, whereas in Revelation, the twenty-four elders most likely symbolically represent the fullness of God's redeemed people.

A Special Promise to the Apostles

Jesus addressed those who had left everything for His sake and promised them a concrete role in the future renewal of all things, or the "regeneration."

“Truly I tell you, at the renewal of all things, when the Son of Man sits on his glorious throne, you who have followed me will also sit on twelve thrones, judging the twelve tribes of Israel.” Matt 19:28

These twelve thrones emphasize not an exclusive salvation for the apostles, but their unique representative and judicial ministry associated with God's people.
After the betrayal of Judas, the number twelve was restored by the choosing of Matthias, which demonstrates the importance of the apostolic office itself rather than simply a count of individual persons.

Who Are the Twenty-Four Elders?

In John's heavenly vision, the elders sit on thrones, dressed in white robes and wearing golden crowns: imagery of victory, righteousness, and the royal dignity promised to God's overcomers.

“Surrounding the throne were twenty-four other thrones, and seated on them were twenty-four elders. They were dressed in white and had crowns of gold on their heads.” Rev 4:4

The Bible does not explicitly call them angels or apostles, so one should not dogmatically insist that they are literally twelve apostles plus twelve Old Testament patriarchs.
However, their language of redemption and their worship of the Lamb align compellingly with understanding the elders as representatives of redeemed humanity.

“You were slain, and with your blood you purchased for God persons from every tribe and language and people and nation.” Rev 5:9

In some ancient manuscripts, this text reads "us" instead of "persons/them," but in either case, the elders are intimately connected with the reality of redemption through the blood of Christ.

The Numbers 12 and 24 in Biblical Symbolism

The number twelve consistently designates the organized people of God: the twelve sons of Jacob became the foundation of Israel, and the twelve apostles became the foundation of the New Testament community.
The New Jerusalem unites both dimensions of salvation history, bearing the names of the twelve tribes on its gates and the names of the twelve apostles on its foundations.

“It had a great, high wall with twelve gates… and on the gates were written the names of the twelve tribes of the Israelites… The wall of the city had twelve foundations, and on them were the names of the twelve apostles of the Lamb.” Rev 21:12-14

Therefore, the number twenty-four can naturally be understood as twelve plus twelve: the fullness of God's faithful people before Christ and after His coming, rather than an annulment of the apostles' distinct role.
In this reading, the apostles belong to a broader heavenly representation, yet their twelve thrones remain a specific fulfillment of Jesus' words.

What Does It Mean to “Judge”?

Judgment in the biblical sense does not mean that the apostles or the elders replace Christ, for God is the ultimate Judge, and the Son of Man receives the kingdom and authority from the Father.

“As I looked, thrones were set in place, and the Ancient of Days took his seat… The court was seated, and the books were opened.” Dan 7:9-10

The saints participate in God's judgment as those to whom Christ reveals the justice of His decisions, which particularly aligns with the Adventist understanding of the millennial judgment following the Second Coming.
The Apostle Paul also writes that the saints will judge the world and angels; thus, the promise in Matthew does not isolate the Twelve from the rest of the redeemed, but highlights their unique responsibility among the saints.

“Or do you not know that the Lord’s people will judge the world? … Do you not know that we will judge angels?” 1 Cor 6:2-3

Ellen White describes this period as a time when the redeemed, in union with Christ, examine the cases of the wicked and discern the flawless justice of God's judgments.

Conclusion and Practical Application

Thus, the twelve thrones in Matthew 19:28 are best understood as a prominent role promised to the apostles, while the twenty-four elders serve as a heavenly depiction of the fullness of the redeemed people, among whom the apostles may well be included as New Testament representatives.
Rather than resting our faith on determining the precise identity of each elder, we do well to embrace the primary message of these passages: Christ reigns, His judgment is just, and those faithful to Him will receive white robes, crowns, and a share in His victory.
Practically, this encourages us right now to remain faithful to Christ, to trust in His judgment, and to live as part of the one people of God, uniting all who are saved by faith.