In the book Insight on the Scriptures page 996 under the subheading popular views,
"Obviously, then, although Revelation 14:3 says that the 144,000 have been "brought from the earth" the context depicts them as being, not on earth, but in heaven with the heavenly Lamb, Christ Jesus."
This is to defeat the arguement that the 144,000 are "members of the Christian congregation while on earth whereas the "great crowd" are the resurrected Christians in heaven.
In the book Revelation Its Grand Climax At Hand! page 201 paragraph 10,
"How can the 144,000 sing "before" the elders, since the 24 elders are the 144,000 in their glorious heavenly positions? ... The remnant of the 144,000 still on earth are therefore singing the new song before, or in the sight of, their resurrected brothers in heaven."
The Revelation Its Grand Climax At Hand! is talking of the same scripture Revelation 14:2,3.