Ascension and Pentecost represent two movements — the upward and the downward — of Luke’s “new Sinai,” the initiation and ratification of Christ’s new covenant.
The mystery and indeed the scandal of the Incarnation, the subject of Christmas and also Easter and Ascension Day, is that God took on flesh in space and time: middle-eastern, Jewish, male.
The Ascension is a real departure and a real exaltation into the heavens. At the same time, we are sure that his body is present with us in mysteries and sacraments: in Eucharist and Baptism, in the gathered church, in particular saints.