These verses bring Jesus' teaching to a positive and encouraging conclusion. Jesus had given His disciples severe warnings. Now He gave them great encouragement.
10:40 By receiving His disciples those to whom the disciples would go would show that they welcomed Jesus. Because they received Jesus they would also receive God. How a person receives an agent shows his attitude toward the one who sent him and toward all that one represents.
10:41 A prophet is one who speaks for another. The disciples served as prophets when they announced Jesus' message. Jesus Himself was a prophet since He spoke for God. The one who received the disciple would receive a reward from God suitable to one who had entertained one of God's representatives. Likewise the disciples were righteous men who represented another righteous man, Jesus. God would give those who received the disciples as righteous men a reward in keeping with what a righteous man deserves (cf. 5:20).
10:42 The "little ones"in view of the context probably refer to the persecuted disciples who remain faithful to the Lord. Anyone who assists one of them by giving him or her even a cup of refreshing cold water will receive a reward from God. That person can even give the cup of cold water in the name of a follower of Jesus, not in the name of Jesus Himself. The point is that no act of kindness for one of Jesus' suffering disciples will pass without God's reward.
This Mission Discourse (ch. 10) is instruction for Jesus' disciples in view of their ministry to call people to prepare for the kingdom. Jesus gave the 12 Apostles specific direction about where they should go and to whom they should minister. However, He broadened His instruction in view of mounting opposition to give guidance to disciples who would succeed the Twelve. Their ministry was essentially the same as that of the apostles. Jesus did not reveal here that Israel's rejection of Him would result in a long gap between His first and second advents. That gap is irrelevant to the instruction and its meaning. Christian disciples today need to do essentially what the Twelve were to do but to a different audience and region (28:19-20). Jesus explained those changes after His firm rejection by the Jews.