John Gill Commentary Acts 9:40

"But Peter put them all forth, and kneeled down and prayed; and turning to the body, he said, Tabitha, arise. And she opened her eyes; and when she saw Peter, she sat up." — Acts 9:40 (ASV)

But Peter put them all forth As he had seen his Lord and Master do, when he raised the daughter of Jairus from the dead, (Luke 8:54)

and kneeled down and prayed ; it may be, as yet, he had not the mind of God in this matter, and therefore betook himself to prayer, in which he chose to be private and alone:

and turning him to the body ; the corpse of Dorcas, after he had prayed, and was well assured that the power of Christ would be exerted in raising of it:

said, Tabitha, arise ; which words were spoken in the name and faith of Christ, and were all one as, if Christ himself had spoken them; for to his power, and not to the apostles, is the following miracle to be ascribed: and she opened her eyes; which, upon her death, had been closed by her friends; and perhaps the napkin was not yet bound about her face: or if it was, she must remove it before she could open her eyes and see Peter:

and when she saw Peter ; whom she might know:

she sat up ; upon the bed or bier on which she lay.