John Gill Commentary Acts 2:34

"For David ascended not into the heavens: but he saith himself, The Lord said unto my Lord, Sit thou on my right hand," — Acts 2:34 (ASV)

For David is not ascended into the heavens
In his body, that being still in the grave, in his sepulchre, which remained to that day, though in his soul he was ascended to heaven; his Spirit had returned to God that gave it, and was among the spirits of just men made perfect: but he says himself, in (Psalms 110:1) "the Lord said to my Lord, sit you on my right hand"; (See Gill on Matthew 22:44).