Dear John & Doves,
 
This is only a posssibility presented by the author of this article called THE STARTLING IDENTITY OF THE 144,000 OF REVELATION at http://aoreport.com/2005_Study_144000witnesses.html  However, thinks that the 144,000 of Revelation 7 might be the "many saints" of Matthew 27:52-53 that were resurrected and came out of the grave after Jesus' resurrection.
 
However, I think if the 144,000 sealed in the forehead in Rev. 7 are immortal as this article claims, then does it make any sense that the locusts in Rev. 9 would need to be told only to torment a man (mortal person) without the seal of God in their forehead for 5 months because it wouldn't be possible to torment an immortal person since they wouldn't feel any pain; yet the locusts are told to hurt only those men which have not the seal of God in their forehead.  Revelation 9:4 says, "And it was were commanded them that they should not hurt the grass of the earth, neither any green thing, neither any tree; but only those men which have not the seal of God in their forehead."   A man would have to be in a mortal, physical body to be tormented by the locusts without the seal of God in his forehead because verse 6 says that those men tormented shall seek death and not find it; and shall desire to die, and death shall flee from them."  However, if the 144,000 were really now up in heaven in immortal bodies, and when they returned to earth their bodies were somehow changed back to mortal bodies which could feel pain if stung by a scorpion, then I could see the locusts being told only to hurt those men which have not the seal of God in their forehead.
 
Philippians 2:5-6 tells that Christ was in the form of God, and he was made in the likeness of men.  Nothing with God is impossible so I suppose if the 144,000 were right now up in heaven in immortal bodies, God could change their bodies back into mortal bodies if he wanted to which also leaves me wondering about Enoch, Elijah, and Moses.  If they are all up in heaven with immortal bodies, they would also need mortal bodies that can die if two of them turn out to be the Two Witnesses of Rev. 11:5 who are killed. Unless I am wrong I thought a person had an immortal body if they were in the kingdom of God up in heaven because of what it says in 1 Corin. 15:50, "Now this I say, brethren, that flesh and blood cannot inherit the kingdom of God; neither doth corruption inherit corruption."
 
In any case, it is just a possibility that the 144,000 are the "many saints" now up in heaven who were resurrected after Jesus' resurrection.  Of course, the 144,000 of the tribes of Israel could be just Jews living on earth, and the Lord would certainly have no problem advising his angels what men to seal in the forehead since he knows everything including what tribe of Israel that each Jewish person on earth descended from.
 
God bless,
Donna