Commentaries:
Barnes' Notes
Then shall two be in the field ... - The calamity will come suddenly. There will be no escape for those whom it overtakes.
One shall be taken - The word "taken" may mean either to be taken away from the danger - that is, rescued, as Lot was Luke 17:28-29, or to be taken away "by death." Probably the latter is the meaning.
Other Barnes' Notes entries containing Matthew 24:40:
Luke 17:34-36
1 Thessalonians 1:10
1 Thessalonians 5:2
1 Thessalonians 5:3
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