This passage provides a concrete description of the circumstances surrounding Christ's return, emphasizing that His return will be at an unexpected hour. We can tie this to His warnings about becoming caught up in the cares of the world, so that end-time events commence when we are spiritually unprepared (Matthew 25:13; Mark 13:35; Luke 12:39-40; 21:34).
Verses 40-41 describe two men working in a field and two women grinding at a mill. In each case, one is taken and the other is left. Subscribers to the theory of a secret rapture use these verses as support, though the only “secret” part of Christ's return will be the timing—the event itself will be visible to all. Rapture advocates also assume that taken here means “snatched up to heaven.” However, in the 49 New Testament usages of this Greek word (paralambano), nowhere does it contain that idea.
The only verse that even approaches that sense is John 14:3, but even it does not actually support the idea of being taken off to heaven: “And if I go and prepare a place for you, I will come again and receive [paralambano] you to Myself; that where I am, thereyou may be also.” Notice that He says He will come again—to earth—and receive His followers to Himself there, not in heaven. Earth is where His Kingdom will be established.
Thus, Matthew 24:40-41 speaks of a divine distinction between peoples in the future: Some will be received near to Christ and associated with Him in a familiar or intimate way. The word can even imply they assume an office.
Those under judgment, however, will be left and not allowed to accompany Christ. This “being left” may be what happens to the foolish virgins who are left outside the wedding feast (Matthew 25:10-12); to the “sons of the kingdom” who will be “cast out into outer darkness” instead of entering into the Kingdom (Matthew 8:11-12); and to others who are found to be unworthy to enter the Kingdom (see Matthew 24:48-51; 25:30; 25:31-46).