A.T. Robertson Commentary Luke 23:46

"And Jesus, crying with a loud voice, said, Father, into thy hands I commend my spirit: and having said this, he gave up the ghost." — Luke 23:46 (ASV)

Father (Πατερ). Jesus dies with the words of Ps 31:5 on his lips.

Gave up the ghost (εξεπνευσεν). First aorist active indicative of εκπνεω, to breathe out, to expire, old word, but in the N.T. only here and Mr 15:37,39. There is no special reason for retaining "ghost" in the English as both Mt 27:50 (yielded up his spirit, αφηκεν το πνευμα) and Joh 19:30 (gave up his spirit, παρεδωκεν το πνευμα) use πνευμα which is the root of εκπνεω, the verb in Mark and Luke.