Matthew 25:31 - Ellicott's Commentary On The Whole Bible

When the Son of man shall come. — We commonly speak of the concluding portion of this chapter as the parable of the Sheep and the Goats, but it is obvious from its very beginning that it passes beyond the region of parable into that of divine realities, and that the sheep and goats form only a subordinate and parenthetic illustration. The form of the announcement is in part based, as indeed are all the thoughts connected with the final Advent, upon the vision of Daniel 7:13. The “throne of His glory” is that which He shares with “the Ancient of Days,” the throne of Jehovah, surrounded with the brightness of the Shechinah.