A.T. Robertson Commentary John 19:30

"When Jesus therefore had received the vinegar, he said, It is finished: and he bowed his head, and gave up his spirit." — John 19:30 (ASV)

Had received (ελαβεν). Second aorist active indicative of λαμβανω. Jesus took the vinegar (a stimulant), though he had refused the drugged vinegar. It is finished (τετελεστα). Same for as in verse 28. A cry of victory in the hour of defeat like νενικηκα in 16:33. Jesus knew the relation of his death to redemption for us (Matthew 20:28; Matthew 26:28).

Bowed his head (κλινας την κεφαλην). First aorist active participle of κλινω. This vivid detail only in John.

Gave up his spirit (παρεδωκεν το πνευμα). With the quotation of Ps 31:5 according to Lu 23:46, "Father, into thy hands I commend my spirit" (the last of the seven sayings of Jesus on the Cross that are preserved for us). Jesus died with the words of this Psalm upon his lips. The apostle John had come back to the Cross.