See EGW comment on Acts 2:1-4.

 [Psalm 47:5, 6; 68:17, 18 quoted.] Christ came to earth as God in the guise of humanity. He ascended to heaven as the King of saints. His ascension was worthy of His exalted character. He went as one mighty in battle, a conqueror, leading captivity captive. He was attended by the heavenly host, amid shouts and acclamations of praise and celestial song....
 Only for a few moments could the disciples hear the angels’ song as their Lord ascended, His hands outstretched in blessing. They heard not the greeting He received. All heaven united in His reception. His entrance was not begged. All heaven was honored by His presence....
 The seal of heaven has been fixed to Christ’s atonement (Manuscript 134, 1897).

 The most precious fact to the disciples in the ascension of Jesus was that He went from them into heaven in the tangible form of their divine Teacher....
 The disciples not only saw the Lord ascend, but they had the testimony of the angels that He had gone to occupy His Father’s throne in heaven. The last remembrance that the disciples were to have of their Lord was as the sympathizing Friend, the glorified Redeemer. Moses veiled his face to hide the glory of the law which was reflected upon it, and the glory of Christ’s ascension was veiled from human sight. The brightness of the heavenly escort and the opening of the glorious gates of God to welcome Him were not to be discerned by mortal eyes.
 Had the track of Christ to heaven been revealed to the disciples in all its inexpressible glory, they could not have endured the sight. Had they beheld the myriads of angels, and heard the bursts of triumph from the battlements of heaven, as the everlasting doors were lifted up, the contrast between that glory and their own lives in a world of trial, would have been so great that they would hardly have been able to again take up the burden of their earthly lives, prepared to execute with courage and faithfulness the commission given them by the Saviour. Even the Comforter, the Holy Ghost, which was sent to them, would not have been properly appreciated, nor would it have strengthened their hearts sufficiently to bear reproach, contumely, imprisonment, and death if need be.
 Their senses were not to become so infatuated with the glories of heaven that they would lose sight of the character of Christ on earth, which they were to copy in themselves. They were to keep distinctly before their minds the beauty and majesty of His life, the perfect harmony of all His attributes, and the mysterious union of the divine and human in His nature. It was better that the earthly acquaintance of the disciples with their Saviour should end in the solemn, quiet, and sublime manner in which it did. His visible ascent from the world was in harmony with the meekness and quiet of His life (The Spirit of Prophecy 3:254, 255).