A verse in Matthew reads as follows: "Then shall two be in the field; the one shall be taken, and the other left. Two women shall be grinding at the mill; the one shall be taken, and the other left" (Matthew 24:40,41). Does this verse refer to the rapture?

No, it does not refer to the rapture. In this chapter the Lord Jesus has been referring to the things that will take place before He comes as the Son of Man to judge the world and to set up His kingdom. In verses 37 and 38, the Lord Jesus tells us that when He comes to judge the world, people will be living the same way they were in the days of Noah. Although Noah had preached to them of coming judgment, they went on without any thought of God, "eating and drinking, marrying and giving in marriage, until the day that Noah entered into the ark." What happened to these ungodly people? The next verse tells us. They "knew not until the flood came, and took them all away." Where did it take them? Away to a watery grave—God's judgment upon them. The Lord continues, "so shall also the coming of the Son of Man be. Then shall two be in the field; the one shall be taken, and the other left" (Matthew 24:39,40). It should be clear from the context that just as those in Noah's time were taken away in judgment, so the one that is taken away when the Lord comes to judge the world will be taken away for judgment. And just as Noah and his family were left to live on the earth, so the one mentioned here as "left" is left to live on the earth in the millennial kingdom of the Lord Jesus. It is most solemn to realize that these taken away by judgment will have ignored and rejected the preaching of the gospel of the kingdom mentioned in verse 14 of this chapter.

Many believers today do use this verse to explain the rapture. Without looking at the context, the verse by itself can be made to explain what will take place when the Lord comes to take the Church to heaven before the tribulation period. The one taken is taken to heaven, while the one that remains is left to face the judgment in the tribulation period. However, this is not that coming the Lord Jesus is speaking about here. For more on the rapture, refer to 1 Corinthians 15:51,52 and 1 Thessalonians 4:16-18.