In the book of Revelation, we see 24 elders, and these are not ordinary angels, but elders who will sit on the throne of judgment.

[Revelation 4:4] Twenty-four other thrones were in a circle around that throne. And on each of these thrones there was an elder dressed in white clothes and wearing a gold crown.

So the 24 elders are the ones authorized to judge, and the authority to judge was given to the 12 apostles.

[Matthew 19:28] Jesus said to them, "I tell you the truth, at the renewal of all things, when the Son of Man sits on his glorious throne, you who have followed me will also sit on twelve thrones, judging the twelve tribes of Israel.

Yehoshua gave his disciples the authority to sit on 12 thrones and judge the 12 tribes of Israel, which refers to the 12 tribes of spiritual Israel, not physical Israel. So who judges the 12 tribes of physical Israel? If we look at the blueprint of the heavenly temple that God showed John, we see that the heavenly temple has 12 foundation stones and 12 gates, with the names of the 12 tribes inscribed on the gates.

[Revelation 21:12~14] It had a great, high wall with twelve gates, and with twelve angels at the gates. On the gates were written the names of the twelve tribes of Israel..(14) The wall of the city had twelve foundations, and on them were the names of the twelve apostles of the Lamb.

If you look at the blueprint of the heavenly temple, there are 12 gates, which represent the 12 tribes of Israel, and 12 cornerstones, which represent the 12 apostles. Therefore, the 12 cornerstones and 12 gates represent the 12 apostles who followed Yehoshua and the 12 sons of Jacob, which shows that the 24 elders are made up of 12 apostles and 12 sons. Just as spiritual Israel will be judged by the 12 apostles who followed Yehoshua, physical Israel will be judged by the 12 sons of Jacob, their ancestor, which is represented by the 24 thrones and 24 elders.

[Genesis 49:16] Dan shall judge his people, as one of the tribes of Israel.

At the end of the day, the souls of the dead will be judged according to the standards of the Bible: the Jews who kept the law will be judged according to the law, and those who sinned without the law will be judged according to their works, regardless of the law. However, all judgmental authority was given to the 12 sons of Jacob and the 12 disciples who followed Yehoshua.

[Romans 2:12] For as many as have sinned without law shall also perish without law: and as many as have sinned in the law shall be judged by the law;

Thus, physical Israel is judged by the twelve sons of Jacob, their ancestors, and spiritual Israel is judged by the twelve apostles, the twenty-four elders of heaven.