Charles Spurgeon Commentary Matthew 19:28

"And Jesus said unto them, Verily I say unto you, that ye who have followed me, in the regeneration when the Son of man shall sit on the throne of his glory, ye also shall sit upon twelve thrones, judging the twelve tribes of Israel." — Matthew 19:28 (ASV)

Our Lord regards Peter as spokesman for them all, and He therefore answered them all, “Jesus said unto them.” Seeing their questioning state of mind, He begins with, “Verily I say unto you.” He graciously meets their somewhat selfish inquiry. They did not need to doubt that there would be a large and full reward for those who had followed Him. His first adherents would have high rank and should sit as assessors with the great Judge in the day of His exaltation. Those who share His humiliation will also share His glory.

When our Lord will sit on the throne of His glory, all things will have been made new. That dispensation will be called the regeneration. Then the highest honors among their fellow members of the twelve tribes of Israel will await the twelve who followed Jesus, even to the loss of all things.