Charles Ellicott Commentary Matthew 27:60

"and laid it in his own new tomb, which he had hewn out in the rock: and he rolled a great stone to the door of the tomb, and departed." — Matthew 27:60 (ASV)

Laid it in his own new tomb — The garden, or orchard, was therefore the property of Joseph (see note on Matthew 27:33). All the first three Gospels emphasize that it was not a natural cavern, as many graves were, but was cut from rock and, as Luke’s word implies, smoothed and polished to some extent. Like most Eastern graves, it was an opening made in the vertical face of the rock. Neither of the two localities identified with the sepulcher presents this feature. Therefore, unless this fact argues against the identity of either site, we must assume that the rock has been cut and shaped over the centuries, losing its original form.

John (John 19:39) notes the very interesting fact that Nicodemus joined Joseph in these reverent duties. The hundred pounds of myrrh and aloes that Nicodemus brought must have been purchased beforehand, perhaps stored up from the time he knew that the leading members of the council had resolved to put Jesus to death.

Luke and John explain the reason for the hurried burial. It was now near sunset, and the Sabbath was about to begin. The only alternative was to leave the body on the cross for another twenty-four hours. This would have shocked Jewish feeling, especially during the Passover season, as a violation of their law (Deuteronomy 21:23), even though it was a common Roman practice to leave a corpse for birds of prey to devour.