John Gill Commentary Genesis 23:1

"And the life of Sarah was a hundred and seven and twenty years. These were the years of the life of Sarah." — Genesis 23:1 (ASV)

And Sarah was a hundred and twenty-seven years old
This following immediately upon the account of the offering up of Isaac, led many Jewish writers to conclude that Isaac was thirty-seven years old at that time. This age is derived from Sarah being a hundred and twenty-seven, given she was ninety when Isaac was born.

But this seems not to be observed for that reason, but to give the total of her age at her death, as it follows: [these were] the years of the life of Sarah; who, as it is remarked by many interpreters, is the only woman the years of whose life are reckoned up in Scripture.