Matthew 25:31–46 describes Jesus’ epic judgment, to take place when He returns as King with His angels and takes His place on the throne. He will divide those judged into two groups: “sheep” and “goats.” The sheep will be welcomed and praised for serving those in need. The goats will be sent away from Jesus to eternal fire and condemned for not serving those in need. This comes at the end of the Olivet Discourse, which began when disciples asked Jesus about the end days (Matthew 24:3). This passage is notoriously difficult to interpret, making it especially important to handle with caution. Though it is referred to as a “parable,” thanks to the use of shepherding terms, the situation it describes seems to be very real.
For a more detailed summary select the link below.
“Matthew 25:40” Bibleref.com
40 “The King will answer them, ‘Most certainly I tell you, because you did it to one of the least of these my brothers, you did it to me.’