1:10 he went up. Jesus “went up” (as Elijah had long ago—II Kings 2:11) in His physical body, ascending into heaven, where He then “sat on the right hand of God” (Mark 16:19). Thus heaven must be a real place in this physical universe created by God, not some ethereal dimension of time and space entered through a black hole or something of the sort.

1:10 two men. These “two men” witnessing the ascension may well have been the same “two men” at the empty tomb, and even the “two witnesses” who will prophesy in the last days (Revelation 11:3). See discussion on Luke 24:4.

1:11 this same Jesus. When Christ returns, as He promised (John 14:2-3), He will be the “same Jesus,” still in His glorified physical body which the disciples saw and touched after His resurrection. He will also return to the earth “in like manner.” He was received up in a cloud (Acts 1:9); He will return in “the clouds of heaven” (Matthew 24:30). He ascended from the Mount of Olives (Acts 1:12); in that day, “His feet shall stand…upon the mount of Olives” (Zechariah 14:4). As He went up, “they beheld” Him going (Acts 1:9); when He returns to earth, at the end of the period of the great tribulation, “every eye shall see Him” (Revelation 1:7). Before He returns to earth in like manner, however, He must first come “in the air,” where all believers, both dead and living, will meet Him before He brings His judgments on the earth (I Thessalonians 4:16-17; 5:3-9).