Adam Clarke on Luke 24:51

Carried up into heaven - Ανεφερετο - into that heaven from which he had descended, Joh 1:18; Joh 3:13. This was forty days after his resurrection, Act 1:3, during which time he had given the most convincing proofs of that resurrection, not only to the apostles, but to many others - to upwards of five hundred at one time, 1Cor 15:6.

As in his life they had seen the way to the kingdom, and in his death the price of the kingdom, so in his ascension they had the fullest proof of the immortality of the soul, the resurrection of the human body, and of his continual intercession at the right hand of God.

There are some remarkable circumstances relative to this ascension mentioned in Act 1:4-12.