Albert Barnes Commentary Matthew 22:30

"For in the resurrection they neither marry, nor are given in marriage, but are as angels in heaven." — Matthew 22:30 (ASV)

Neither marry, etc. This was a full answer to the objections of the Sadducees.

But are as the angels of God. This refers to their manner of interaction, particularly concerning marriage and their mode of existence. Luke adds that they will be equal to the angels; that is, they will be elevated above the circumstances of mortality and will live in a manner and in a kind of interaction equal to the angels.

It does not imply that they will be equal in intellect, but only in the circumstances of their existence, as distinguished from the way mortals live. He also adds, Neither can they die any more: but are the children of God, being the children of the resurrection (Luke 20:36), or, being accounted worthy to be raised to life, they are therefore sons of God raised up to him.