Albert Barnes Commentary Matthew 27:60

"and laid it in his own new tomb, which he had hewn out in the rock: and he rolled a great stone to the door of the tomb, and departed." — Matthew 27:60 (ASV)

In his own new tomb. John says (John 19:41) that this was in a garden located in or near the place where he was crucified. This tomb Joseph had prepared for himself, a practice not uncommon among the Jews. Luke and John inform us that no one had previously been laid in this tomb.

This was so ordered in the providence of God, undoubtedly, so that there might be no suspicion about his identity when he rose. This was to ensure that it could not be alleged that another person had risen, or that he was raised by touching the bones of some prophet, as happened to the corpse that touched the bones of Elisha (2 Kings 13:21).

Furthermore, by being buried here, an important prophecy was remarkably fulfilled (Isaiah 53:9): he made his grave—with the rich in his death. The fulfillment of this is all the more remarkable because during his life he associated with the poor and was himself poor.

Which he had hewn out in the rock. This was a common way of constructing tombs in Judea. See the notes on Matthew 8:28.

Being cut out of a rock, there was no way for the disciples to access it except through the entrance where the guard was stationed. Consequently, it was impossible for them to steal him away. The tomb, already secure, was made even more so by rolling a great stone against its entrance. Thus, all possible precautions were taken, in the providence of God, against deception and fraud.