1 Corinthians 15:40 - Ellicott's Commentary On The Whole Bible

There are also celestial bodies, and bodies terrestrial. — It is held by many that this is a distinct illustration from that which occurs in the next verse, and that the “celestial bodies” here spoken of are the bodies of angels, whose appearances on earth are accompanied (see Matthew 28:3; Acts 12:7) by a blaze of glory or light. It is better, perhaps, to regard it as a general statement of what is expanded in 1 Corinthians 15:41. The force of the three analogies introduced in this whole argument is that identity of matter is preserved amid variety of form, and on this point the difference between angelic bodies and human bodies would have no bearing. Between the earthly things and the heavenly things, such as the sun, moon, and stars, there is an identity of substance, but an infinite variety of form and of glory.