This Elias spoken of here is obviously Noah, the one
who was given power to restore all things after the flood, and again in the
last days. This conclusion is based on: “Then the disciples understood that he
spake unto them of John the Baptist, and also of another who should come and
restore all things, as it is written by the prophets” (JST< Mathew
17:14; italics added). Elias, Noah, and Gabriel are all the same person, or
title. (Monte S. Nyman, Doctrine and Covenants Commentary, 2 vols.
[Orem, Utah: Granite Publishing & Distribution LLC., 2009], 2:30)
Further Reading: