The Twenty-Four Elders

There are many theories as to the identity of the Twenty-Four Elders of Revelation 4:4
Many of these theories have no basis in scripture, and likewise others draw conclusions from text which have been removed from context, resulting in incorrect conclusions.
Pastor Stephen Bohr has done a splendid job in deciphering the identity of these beings, while at the same time providing ample scriptural evidence to support his conclusions which will leave the enquiring heart with little choice but to accept his findings.
Pastor Bohr has also put together a PDF study resource on this subject which you may like to complete after watching his series of lectures.
The resource can be downloaded here

Revelation 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.”
 They are seated on thrones, therefore they are rulers. But where are they rulers?
 They have crowns on their heads, they are kings (Though generally the word stefanos is used to describe the crown one who has gained a victory, there are exceptions.
See for example Matthew 27:29; Mark 15:17; John 19:2; Revelation 14:14)
 They are robed in white garments of light
 They are creatures (Revelation 4:10, 11)

Ellen White Identifies the 24 Elders

 

All heaven was waiting to welcome the Saviour to the celestial courts. As He ascended, He led the way, and the multitude of captives set free at His resurrection
followed. The heavenly host, with shouts and acclamations of praise and celestial song, attended the joyous train. As they drew near to the city of God, the challenge is given by the escorting
angels,– “Lift up your heads, O ye gates;
And be ye lift up, ye everlasting doors;
And the King of glory shall come in.”
Joyfully the waiting sentinels respond,–
“Who is this King of glory?”
This they say, not because they know not who He is, but because they would hear
the answer of exalted praise,–
“The Lord strong and mighty,
The Lord mighty in battle!
Lift up your heads, O ye gates;
Even lift them up, ye everlasting doors;
And the King of glory shall come in.”
Again is heard the challenge, “Who is this King of glory?” for the angels never
weary of hearing His name exalted. The escorting angels make reply,–
“The Lord of hosts;
He is the King of glory.” Psalm 24:7-10.

 

Then the portals of the city of God are opened wide, and the angelic throng sweep through the gates amid a burst of rapturous music.

There is the throne, and around it the rainbow of promise.

There are cherubim and seraphim.

The commanders of the angel hosts, the sons of God, the representatives of the unfallen worlds, are assembled.

The heavenly council before which Lucifer had accused God and His Son, the representatives of those sinless realms over which Satan had thought to establish his dominion,–all are there to welcome the Redeemer.

They are eager to celebrate His triumph and to glorify their King.

 

But He waves them back. Not yet; He cannot now receive the coronet of glory and the royal robe.

 He enters into the presence of His Father. He points to His wounded head, the pierced side, the marred feet; He lifts His hands, bearing the print of nails. He points to the tokens of His triumph; He presents to God the wave sheaf, those raised with Him as representatives of that great multitude who shall come forth from the grave at His second coming. He approaches the Father, with whom there is joy over one sinner that repents; who rejoices over one with singing. Before the foundations of the earth were laid, the Father and the Son had united in a covenant to redeem man if he should be overcome by Satan. They had clasped Their hands in a solemn pledge that Christ should become the surety for the human race. This pledge Christ has fulfilled. When upon the cross He cried out, “It is finished,” He addressed the Father. The compact had been fully carried out. Now He declares: Father, it is finished. I have done Thy will, O My God. I have completed the work of redemption. If Thy justice is satisfied, “I will that they also, whom Thou hast given Me, be with Me where I am.” John 19:30; 17:24.

The voice of God is heard proclaiming that justice is satisfied. Satan is vanquished. Christ’s toiling, struggling ones on earth are “accepted in the Beloved.” Ephesians 1:6.
Before the heavenly angels and the representatives of unfallen worlds, they are declared justified. Where He is, there His church shall be. “Mercy and truth are met together; righteousness and peace have kissed each other.” Psalm 85:10. The Father’s arms encircle His Son, and the word is given, “Let all the angels of God worship Him.”
Hebrews 1:6. With joy unutterable, rulers and principalities and powers acknowledge the supremacy of the Prince of life. The angel host prostrate themselves before Him, while
the glad shout fills all the courts of heaven, “Worthy is the Lamb that was slain to receive power, and riches, and wisdom, and strength, and honor, and glory, and blessing.” Revelation 5:12.
Songs of triumph mingle with the music from angel harps, till heaven seems to overflow with joy and praise. Love has conquered. The lost is found. Heaven rings with voices in lofty strains proclaiming, “Blessing, and honor, and glory, and power, be unto Him that sitteth upon the throne, and unto the Lamb forever and ever.” Revelation 5:13.The Desire of Ages, pp. 833-835