Jacob Nelson in his The Seven Stages of Exaltation offered the (novel) thesis that the "Elias" in D&C 110 was Isaac:
The
other type of angels are those that are Spiritual Beings, either because they
haven’t received bodies yet or shed their bodies through death and haven’t been
resurrected yet.
Do
not be tempted to believe that they are limited because of the lack of a body,
as our Savior Jesus Christ created the Heavens and the Earth and ruled as
Jehovah: all while in the spirit! We are told that Michael, the great Archangel
is actually Adam. We know Noah is Gabriel and that he is next in authority to
Adam. Through the temple ordinances we have come to learn that Peter, James,
and John are also high ranking angels. Additionally, from the records of the
prophet Joseph Smith we know that he was visited by Moroni, John the Baptist, Elijah,
and Elias . . . the latter whom likely was the man we know as Isaac from the
Old Testament, filling in the role of Abraham who had already received his
Exaltation.
Admittedly
D&C 132:37 states that Isaac and Jacob also have now entered into their
Exaltation and become Gods, but it stands to reason that before they were
exalted, they would have had part in the restoration of all things in representation
of Abraham who was the head of their dispensation of Abraham who was the head
of their dispensation. As we don’t know Jsaac’s new name (Abram=Abraham,
Isaac=?, Jacob=Israel), this too coincides with the theory that Isaac may well
be the Elias from D&C 110:12 which reads, “After this, Elias appeared and
committed the dispensation o the gospel of Abraham, saying that in us and our
seed all generations after us should be blessed.” (Jacob Nelson, The Seven
Stages of Life to Exaltation: Our Path to Perfection [Lulu Press, 2022], 78)
Further Reading: