See the notes at Matthew 24:26.
Where, Lord? - Where, or in what direction, shall these calamities come? The answer implies that it would be where there is the most "guilt and wickedness." Eagles flock where there is prey. So, said he, these armies will flock to the place where there is the most wickedness; and by this their thoughts were directed at once to Jerusalem, the place of eminent wickedness, and the place, therefore, where these calamities might be expected to begin.

Where, Lord? - In what place shall all these dreadful evils fall? The answer our Lord gives in a figure, the application of which they are to make themselves. Where the dead carcass is, there will be the birds of prey - where the sin is, there will the punishment be. See on Matthew 24:28 (note).
Thither will the eagles (or vultures) be gathered together. The jackal or chakal is a devourer of dead bodies; and the vulture is not less so: it is very remarkable how suddenly these birds appear after the death of an animal in the open field, though a single one may not have been seen on the spot for a long period before. The following chapter seems to be a continuation of this discourse: at least it is likely they were spoken on the same occasion. Both contain truths which the reader should carefully ponder, and receive in the spirit of prayer and faith, that he may not come into the same condemnation into which these have fallen.

(12) And they answered and said unto him, Where, Lord? And he said unto them, Wheresoever the body [is], thither will the eagles be gathered together.
(12) The only way to continue is to cleave to Christ.

And they answered and said unto him, where, Lord?.... That is, either the Pharisees put this question to Christ, who demanded of him when the kingdom of God would come, Luke 17:20 or rather the disciples, to whom Christ more especially directed his discourse, Luke 17:22 who hearing of the distinction that would be made of persons in these dismal times, ask where it should be; not where the persons would be left, but whither the others would be taken, and by whom: and he said unto them,
wheresoever the body is; the carcass of the Jewish nation, as at Jerusalem chiefly, and in whatsoever place:
thither will the eagles be gathered together; the Roman army, whose ensign was the eagle; these will come, seize upon them, and take them and devour them, as they did: the Persic version renders it, "vultures"; See Gill on Matthew 24:28. These words can by no means be understood of sinners fleeing to Christ for eternal life and salvation; nor of the gathering of saints to him, at the last day; for how fitly soever such persons may be compared to "eagles", the word "body", or "carcass", as in Matthew 24:28 and which is so read in some copies here, is not so suitable to Christ; and especially at his glorious appearing; and besides, the words are an answer to a question, where such persons would be, who would be taken and destroyed, when others would be left, or preserved; and manifestly refer to the body, or carcass of the Jewish people at Jerusalem, and other fortified places; where they should think themselves safe, but should not be so, the Roman armies gathering about them, and seizing them as their prey: it is yet a more strange interpretation, which is proposed by a very learned man (i); that by the "eagle" is meant, Christ; and by "the body", or "carcass", the church in the times of antichrist; and by "gathering" to it, the coming of Christ: for though Christ may be said to bear and carry his people, as the eagle bears and carries its young upon its wings, which he observes from Exodus 19:4 yet not a single eagle, but "eagles", in the plural number, are here mentioned; which shows, that not a single person, as Christ, but many are here intended, even legions of Roman soldiers: nor can the church of Christ be compared to a dead and filthy carcass, in the worst of times, even in the times of antichrist; for however forlorn, distressed, and afflicted her condition is, she is kept alive, and in some measure pure from antichristian pollutions; and is represented by a woman, to whom two wings of a great eagle are given (wherefore she should rather be designed by the eagles) to fly with into the wilderness, where she is preserved and nourished for a time, and times, and half a time, Revelation 12:14. Nor is Christ's coming ever expressed by the gathering of him to his people; but on the other hand, they are always said to be gathered unto him; see 2-Thessalonians 2:1.
(i) Teelmaunus.

Where--shall this occur?
Wheresoever, &c.--"As birds of prey scent out the carrion, so wherever is found a mass of incurable moral and spiritual corruption, there will be seen alighting the ministers of divine judgment," a proverbial saying terrifically verified at the destruction of Jerusalem, and many times since, though its most tremendous illustration will be at the world's final day.

See notes on Matthew 24:28.

Matthew 24:28.