Matthew 19:28

Ye. The apostles.

In the regeneration. At the coming of the Lord the second time.

When the Son of man shall sit, etc. In his final triumph over all evil.

Shall sit upon twelve thrones. Christ shall sit on the throne of his glory and the apostles also shall have thrones.

The twelve tribes of Israel. The reference is probably spiritual rather than literal. The inspired preaching of the apostles presented the conditions of pardon under the New Covenant. Thus they "bind" and "loose", or "judge". In judgment, salvation will turn on whether the Jews, or the true Israel (Ga 3:29), have obeyed the "apostles' doctrine". The apostles even now judge the church.
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