John Gill Commentary Luke 23:46

"And Jesus, crying with a loud voice, said, Father, into thy hands I commend my spirit: and having said this, he gave up the ghost." — Luke 23:46 (ASV)

And when Jesus had cried with a loud voice A second time; for at the first loud cry, he uttered these words, "Eli, Eli, lama, sabachthani"; and at the second what follows; see (Matthew 27:46–50) (See Gill on Matthew 27:46). (See Gill on Matthew 27:47). (See Gill on Matthew 27:48). (See Gill on Matthew 27:49). (See Gill on Matthew 27:50).

he said, Father, into your hands I commend my Spirit ; not the Holy Spirit, nor his divine nature, but his human soul: for that he had a reasonable soul, as well as a true body, is certain; from his having an human understanding, will, and affections, ascribed to him; and indeed, without this he would not have been a perfect man, nor like unto us; and could not have been tempted, bore sorrows and griefs, and endured the wrath of God; nor could he have been a Saviour of souls:

now just as he was expiring, as he made his soul an offering for sin, and which he offered unto God, he committed it to his divine care and protection; and to enjoy his presence, during its separation from his body, using the words of the Psalmist in (Psalms 31:5) and this shows, that his spirit, or soul, belonged to God, the Father of spirits, and now returned to him that gave it; that it was immortal, and died not with the body, and was capable of existing in a separate state from it, and went immediately to heaven;

all which is true of the souls of all believers in Christ; and what the dying head did, dying members may, and should, even commit their souls into the same hands:

and having said thus, he gave up the ghost; breathed out his soul dismissed his spirit, laid down his life, freely and voluntarily, and which no man, or devil, otherwise could have taken away from him.