Expositor's Bible Commentary 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)

Joseph’s initiative is remarkably courageous, and Pilate probably granted his request only because he was convinced that Jesus was not really guilty of high treason. Joseph had Nicodemus to assist him (cf. Jn 19:38-42). On the location of the tomb, see comment on Mk 15:46.