- Acts 2:34 - "For David has not gone up into heaven."
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For me (and I am open to learning other people's opinions) this is where Peter is talking to the Jews explaining to them about Jesus being the Christ (this was after they had crucified Him and He ascended to heaven). In this chapter, Peter quotes David regarding things he said about the Messiah (Jesus) in trying to explain to them that Jesus was/is the Messiah, as he (Jesus) had been resurrected and ascended to heaven.
To read in context:
Acts 2:22-36
"Men of Israel, listen to this: Jesus of Nazareth was a man accredited by God to you by miracles, wonders and signs, which God did among you through him, as you yourselves know. This man was handed over to you by God's set purpose and foreknowledge; and you, with the help of wicked men, put him to death by nailing him to the cross. But God raised him from the dead, freeing him from the agony of death, because it was impossible for death to keep its hold on him. David said about him:
" 'I saw the Lord always before me.
Because he is at my right hand,
I will not be shaken.
Therefore my heart is glad and my tongue rejoices;
my body also will live in hope,
because you will not abandon me to the grave,
nor will you let your Holy One see decay.
You have made known to me the paths of life;
you will fill me with joy in your presence.'
"Brothers, I can tell you confidently that the patriarch David died and was buried, and his tomb is here to this day. But he was a prophet and knew that God had promised him on oath that he would place one of his descendants on his throne. Seeing what was ahead, he spoke of the resurrection of the Christ, that he was not abandoned to the grave, nor did his body see decay. God has raised this Jesus to life, and we are all witnesses of the fact. Exalted to the right hand of God, he has received from the Father the promised Holy Spirit and has poured out what you now see and hear. For David did not ascend to heaven, and yet he said,
" 'The Lord said to my Lord:
"Sit at my right hand
until I make your enemies
a footstool for your feet."
"Therefore let all Israel be assured of this: God has made this Jesus, whom you crucified, both Lord and Christ."
Is your concern is that David did not go to heaven? If so, I believe that is not what this verse is saying. It's covering that Jesus is the Messiah and He is the one David was talking about and that He (Jesus) ascended bodily to heaven. That's just the way I see it!