Charles Spurgeon Commentary Luke 5:19

"And not finding by what [way] they might bring him in because of the multitude, they went up to the housetop, and let him down through the tiles with his couch into the midst before Jesus." — Luke 5:19 (ASV)

And let him down through the tiling with his couch into the midst before Jesus.

Probably into the courtyard of the house where Jesus was preaching.