New Defender's Study Bible Notes
24:4 two men. The account in Matthew 28:2 says there was an angel there, and Mark 16:5 says it was a “young man.” The two on the road to Emmaus said the women had “seen a vision of angels” (Luke 24:23). Angels can appear as men, and probably the women did see two angels, appearing as men, only one of whom did the speaking. Perhaps he was Gabriel, who had earlier announced the birth of Christ (Luke 1:26,31). There is also the intriguing possibility that these “two men” who “stood by” at the tomb were also the “two men” who “stood by” at the ascension (Acts 1:10) and are God’s “two witnesses” in the last days who “[stand] before the God of the earth” (Revelation 11:3-4).
See also Zechariah 4:14, which notes that the two witnesses are “the two anointed ones, that stand by the Lord of the whole earth.” These witnesses cannot be angels, since they will be slain, then rise again (Revelation 11:7,11). But if they are men, waiting in heaven and standing by God, they could well be Enoch and Elijah. See notes on Revelation 11:3-12 for further discussion of this possibility.