Charles Ellicott Commentary John 19:41

"Now in the place where he was crucified there was a garden; and in the garden a new tomb wherein was never man yet laid." — John 19:41 (ASV)

Now in the place where he was crucified there was a garden.—Compare to John 18:1. St. John’s account makes the choice of the sepulcher depend on its nearness to the place of crucifixion; the account in the earlier Gospels makes it depend on the fact that the sepulcher belonged to Joseph. The one account implies the other; and the burial, under the circumstances, required both that the sepulcher should be nearby, and that its owner should be willing that the body should be placed in it.

A new sepulchre, wherein was never man yet laid.—An emphatic combination of the two statements made in Matthew 27:60 and Luke 23:53.