Luke-Acts is strangely silent regarding the sacrificial significance of Jesus' crucifixion. Curiously, too, Acts more closely links the salvific benefits that Jesus provides with his resurrection and exaltation than with his death. Luke, many conclude, is not concerned with explaining Jesus' atoning work in terms of Jewish sacrificial categories. By way of contrast, this article argues that Luke's connecting of forgiveness and purification (i.e. key elements of sacrificial atonement) with Jesus' exaltation indicates that he is aware of the sacrificial aspects of Jesus' work. Jewish sacrifice consists of a hierarchically structured ritual process that cannot be reduced to the slaughter of the victim. In Leviticus, the culminating elements of this process occur as the priests convey the materials of the sacrifice into God's presence (i.e. offer the sacrifice) by approaching and serving at the various altars. Such a perspective on sacrifice is suggestive for interpreting Luke's emphasis on Jesus' exaltation in Acts. Luke has not stressed the sacrificial aspects of Jesus' death, but has highlighted the atoning benefits of Jesus' exaltation because he understands Jesus to have offered his atoning sacrifice as part of his exaltation to the right hand of God.

How is the association of the descent/ascent motif with the Johannine Son of Man to be explained if the gnosticism theory no longer holds? ἀναβέβηκεν (3.13) is usually taken to refer to Jesus' final ascension. But Odeberg saw that it refers to a tradition of heavenly ascent in Jesus' lifetime. Bühner argued rather for a double reference—to the ascent of a visionary seer involving a metamorphosis into a heavenly being and a final ascent at death. Yet he ignores the likelihood, sustained by Jarl Fossum and Morton Smith, that the transfiguration tradition was based on an authentic memory. In chs. 9 and 5 the evangelist recognizes that Jesus had been invested with the authority of the heavenly Son of Man. He sees the crucifixion as an exaltation (3.14), and follows a statement of Jesus' ascent, descent and exaltation by a full summary of God's loving gift to the world.