Albert Barnes Commentary Acts 27:11

"But the centurion gave more heed to the master and to the owner of the ship, than to those things which were spoken by Paul." — Acts 27:11 (ASV)

The master. The captain, or the pilot. The person meant here was the helmsman, who occupied, in ancient ships, a conspicuous place on the stern, and steered the ship, and gave directions to the crew.

The owner of the ship. Probably a different person from "the master." He had the general command of the ship as his own property, but had employed "the master," or the pilot, to direct and manage it. His counsel, regarding the propriety of continuing the voyage, would likely have been followed.