Charles Ellicott 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)

And when Jesus had cried with a loud voice, he said...—Better: And Jesus cried with a loud voice, and said... The English text emphasises too strongly the distinctness of the act, possibly with the implied suggestion that the cry might have consisted of the words which St. Luke does not report. On the other hand, the other Gospels make the “great cry” immediately precede death.

He gave up the ghost.—Better: He expired, or breathed out His spirit, the verb containing the root from which the Greek word for “spirit” is derived. The Greek of St. John, which appears in English as though it were the same as St. Luke’s, corresponds more closely to the final utterance, He delivered up His spirit.