Into thy hands I commend my spirit - Or, I will commit my spirit - I deposit my soul in thy hands. Another proof of the immateriality of the soul, and of its separate existence when the body is dead.

And when Jesus had cried with a loud voice,.... A second time; for at the first loud cry, he uttered these words, "Eli, Eli, lama, sabachthani"; and at the second what follows; see Matthew 27:46. See Gill on Matthew 27:47. See Gill on Matthew 27:48. See Gill on Matthew 27:49. See Gill on Matthew 27:50.
he said, Father, into thy hands I commend my Spirit; not the Holy Spirit, nor his divine nature, but his human soul: for that he had a reasonable soul, as well as a true body, is certain; from his having an human understanding, will, and affections, ascribed to him; and indeed, without this he would not have been a perfect man, nor like unto us; and could not have been tempted, bore sorrows and griefs, and endured the wrath of God; nor could he have been a Saviour of souls: now just as he was expiring, as he made his soul an offering for sin, and which he offered unto God, he committed it to his divine care and protection; and to enjoy his presence, during its separation from his body, using the words of the Psalmist in Psalm 31:5 and this shows, that his spirit, or soul, belonged to God, the Father of spirits, and now returned to him that gave it; that it was immortal, and died not with the body, and was capable of existing in a separate state from it, and went immediately to heaven; all which is true of the souls of all believers in Christ; and what the dying head did, dying members may, and should, even commit their souls into the same hands: and having said thus, he gave up the ghost; breathed out his soul dismissed his spirit, laid down his life, freely and voluntarily, and which no man, or devil, otherwise could have taken away from him.

Father, into thy hands - The Father receives the Spirit of Jesus: Jesus himself the spirits of the faithful.