27 Then Peter answered and said to Him, “See, we have left all and followed You. Therefore what shall we have?”
28 So Jesus said to them, “Assuredly I say to you, that in the regeneration, when the Son of Man sits on the throne of His glory, you who have followed Me will also sit on twelve thrones, judging the twelve tribes of Israel. 29 And everyone who has left houses or brothers or sisters or father or mother or wife or children or lands, for My name’s sake, shall receive a hundredfold, and inherit eternal life. 30 But many who are first will be last, and the last first.” – Matthew 19:27-30.
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Specifically to these twelve who forsook their livelihoods to follow Jesus’ call, Jesus promises that they would sit on thrones judging the twelve tribes of Israel (Mt 19:28). That Jesus would reward his loyal followers would not have surprised them; they seem to have expected as much (16:16, 21-22; 20:20-22). Thus when the Son of Man sits on his glorious throne (19:28; compare 25:31; for “glory,” 24:30) those who have followed Him in His humble estate would rule (a common sense of “judge”; compare, for example, Judges 4:4; 10:3; 12:7-14; 15:20) Israel’s twelve tribes. Indeed, Jesus probably chose exactly twelve disciples with such a connection in mind.
The lesson extends beyond the Twelve (5:19; 20:23): those (everyone) who sacrifice now and become least in this age will inherit the place of honor in the coming age. The disciples’ reward in the kingdom would be in proportion to their sacrifice.