Charles Ellicott Commentary Acts 7:59

"And they stoned Stephen, calling upon [the Lord], and saying, Lord Jesus, receive my spirit." — Acts 7:59 (ASV)

Lord Jesus, receive my spirit.—The words are memorable as an instance of direct prayer addressed—to use the words of Pliny in reporting what he had learned about the worship of Christians—“to Christ as God” (Epist x. 97). Stephen could not think of Him whom he saw at the right hand of God except as One sharing the glory of the Father, hearing and answering prayer.

In the prayer itself, we trace an echo of words that Stephen may well have heard. The Son commended His Spirit to the Father (Luke 23:46); the disciple, in turn, commends his spirit to the Son. It should be noted that the word “God,” in the sentence “calling upon God,” is, as the italics show, an insertion to complete the sense.