Matthew 20:1-16.
Jesus told his disciples a parable to explain what "who are the first will be the last, and many who are the last will be the first" is like.
Workers were sent to a vineyard to work for a denarius.
Some workers could start to work in the morning, some could start only at 5 in the evening.
All the workers got paid a denarius including workers started late. Workers started early complained to the master about why they got paid the same even they started earlier. The master told one of them "You agreed to being paid a denarius, and I would like to pay the same for the last one too. Don't I have the right to do what I want with my own money?"
So, the last will be the first, and the first will be the last.