Charles Ellicott Commentary Luke 23:54

"And it was the day of the Preparation, and the sabbath drew on." — Luke 23:54 (ASV)

That day was the preparation.—See Note on Matthew 27:52.

The Sabbath was drawing near.—Literally, the Sabbath was dawning. It is a question whether the word here refers to the actual beginning of the Sabbath—which was, of course, at sunset after the Crucifixion—or, as St. Matthew appears to use it (Matthew 28:1), for the actual dawn. The later Rabbis appear to have spoken of the day “dawning” in the sense of its beginning at sunset, and so far support the former interpretation. It was possible, however, given the urgent circumstances of the case, that the entombment began before sunset and may have been finished during the night. Alternatively, it is possible that in common speech and usage, the Sabbath—though theoretically beginning on Friday evening at sunset—was not practically recognized until Saturday at sunrise.