The book of Revelation tells us who is sitting on these thrones in Revelation 4:4. While we are not absolutely sure who these twenty-four elders are or represent, we do know that the number means signifies government in the Bible. There are a couple of views on whom these twenty-four elders are. Some say they are literally the twelve sons of Jacob and the twelve apostles of the New Testament combined. Not sure about the sons, but I do know that Jesus said that the Twelve would do so in Matthew 19:28 and Luke 22:29-30. Others say that these represent all of the redeemed from both the Old and the New Testament. Either way, in this view, the twelve patriarchs represent those from the Old Testament and the twelve apostles represent those from the New Testament.
We do know that in 1 Chronicles 24:3-4 that David appointed 24 elders to represent the entire Levitical priesthood which numbered around 38,000 at that time. Each of these elders were to represent a group of Levites who were to serve throughout the year for two weeks at a time in the Temple. This division also made it easier to meet with the Levites as they were representative of the entire group. This is probably why the number 24 represents governmental authority in the Bible.
Now those who want to place the Body of Christ in this number, as I used to, will point to 1 Corinthians 6:2-3 as a proof text. To be honest, where I am right now, I am having a hard time seeing the Body of Christ anywhere in the Old Testament, and I am also struggling with the term "saint" because it appears to be referring to Jewish Believers and not the Body of Christ (Ephesians 1:1; Philippians 1:1; and Colossians 1:1-2). Make what you will of it, but they appear to be different groups of people.
Final thought, whoever these are, they are judging during the Kingdom, which I have become convinced has nothing to do with the Body of Christ. Also, if you compare Jude 1:14-15 and Revelation, you will find that they are both speaking of Jews and not Gentiles. We will see another clue in this same chapter in verse 18. Again, referring to the House of Israel.
Notice the "Ancient of days". This is a reference to God the Father. We see the deity of Christ in this because here it is a reference to God the Father, but in Revelation it is a reference to God the Son. Compare this description with Revelation 1:12-15. They most certainly appear to be one and the same.
Daniel has the Second Coming of Christ and final judgment in view here which we see in detail in Revelation 19:11-16; Revelation 20:11-15; and Isaiah 66:15-16
Notice that the "books were opened". There are three books mentioned in the Bible. 1. The Book of the Living in Psalm 69:28; 2. The Book of Remembrance in Malachi 3:16; and 3. The Book of Life in Philippians 4:3; Revelation 3:5; Revelation 13:8; Revelation 17:8; Revelation 20:12; Revelation 20:15; Revelation 21:27, and Revelation 22:19.
Notice the latter part of verses 9 where "it says his throne was like the fiery flame, and his wheels as burning fire." This is exactly the description that Ezekiel gave in Ezekiel 1:4-5a and Ezekiel 1:16. It is interesting that this is how both Ezekiel and Daniel describe heaven, and yet, every time year hear those who say they have been there, this is never their description (1 Corinthians 2:9). We also get a similar description in Revelation 4:2-3 and Revelation 4:6. Obviously, Heaven is indescribable.
The Little Horn
Verse 11: "I beheld then because of the voice of the great words which the horn spake: I beheld even till the beast was slain, and his body destroyed, and given to the burning flame." The "horn" is still a reference to the Antichrist and shows that he and the beast are one and the same: Rome, but the is looking down through time to the Revived Roman Empire (Revelation 19:20).
The Rest of the Beasts
Verse 12: "As concerning the rest of the beasts, they had their dominion taken away: yet their lives were prolonged for a season and time." "As concerning the rest of the beasts" is a reference to the four major empires. the ten horns of verse 8. Note sure exactly what "their lives were prolonged for a season and a time" means.
One Like the Son of Man
Verse 13: "I saw in the night visions, and, behold, one like the Son of man came with the clouds of heaven, and came to the Ancient of days, and they brought him near before him." I believe this may be a a reference to Revelation 5:1-9
An Everlasting Kingdom
Verse 14: "And there was given him dominion, and glory, and a kingdom, that all people, nations, and languages, should serve him: his dominion is an everlasting dominion, which shall not pass away, and his kingdom that which shall not be destroyed." The Lords kingdom will be the final kingdom which will never pass away. It is the last of all kingdoms.
Verse 15: "I Daniel was grieved in my spirit in the midst of my body, and the visions of my head troubled me." His dreams troubled him. Can imagine being Daniel or John and trying to take in all of this information?
Verse 16: "I came near unto one of them that stood by, and asked him the truth of all this. So he told me, and made me know the interpretation of the things." Now we get the interpretation of Daniel's dream.
Verses 17-18: "These great beasts, which are four, are four kings, which shall arise out of the earth. But the saints of the most High shall take the kingdom, and possess the kingdom for ever, even for ever and ever." The beasts represent Babylon, Medo-Persia, Greece, and Rome, but in the end God will set up a kingdom that will last forever just like we are seen in the previous dreams.