Charles Ellicott Commentary Acts 27:35

"And when he had said this, and had taken bread, he gave thanks to God in the presence of all; and he brake it, and began to eat." — Acts 27:35 (ASV)

He took bread, and gave thanks to God.—The act was a common practice of devout Jews at the beginning and the end of meals. (See Note on Matthew 14:9.) To the Gentile soldiers and sailors it was probably altogether new, and at such a moment must have been singularly impressive. The act of “breaking bread,” though in itself not more than the natural incident of such a meal, must at least have reminded the few Christians who were his companions of the more solemn “breaking of bread” with which they were familiar. (See Note on Acts 2:46.) For them the meal, if not strictly eucharistic, in the liturgical sense of that term, would be at least as an Agapè, or feast of charity.