Some think (and not improbably) that here is an allusion to the twenty-four courses of the priests and Levites, established by God for his service in the sanctuary and temple of old, 1 Chronicles 24:18, 1 Chronicles 25:31; and that these twenty-four elders either typified the whole church under the New Testament, the number of the tribes of Israel (which made up the church under the Old Testament) being doubled to show the increase of the church's territories under the gospel, or the heads of the church, either under the Old Testament or New, there being twelve patriarchs and twelve apostles. They are represented sitting, to denote their state of rest and ease; and clothed in white raiment, to denote their purity and holiness, or being clothed with Christ's righteousness; and having crowns of gold on their heads, to denote that state of dignity and glory to which God had advanced them.
Related Commentaries of Revelation 4:4
Revelation 4:4
4 And round about the throne were four and twenty seats: and upon the seats I saw four and twenty elders sitting, clothed in white raiment; and they had on their heads crowns of gold.