It may be noted that the Elders are of the
heavenly priesthood. (Revelation 1:6)

In the Old Testament, the priesthood was
divided into 24 courses. (1Chronicles 24:3
-19) There were 24 priests specially chosen
out of a total of 24,000. (1 Chronicles 23:4
-5) If Old Testament saints are considered
with this group, as seems likely, then the
Twenty-Four Elders would represent the
twelve tribes of Israel and the twelve
apostles of Jesus Christ.