Both Matthew and Mark tell us that after crying with a loud voice Jesus expired. It would appear that Luke and John each give us a part of that last utterance. If so, it must have been, "It is finished, Father, into Thy hands I commend My spirit." The first part helps to emphasize His Deity, so John records it: the second emphasizes His perfect Humanity, in its dependence upon God, so Luke records it. True also to the character of his Gospel, John chronicles the very act of His death in a special way — "He delivered up His spirit" (New Trans.). The wise man of the Old Testament has told us, "There is no man that has power over the spirit to retain the spirit; neither has he power in the day of death" (Eccles. 8:8), but here is One who had that power. He is able at one moment to lift up His voice with unimpaired strength, and the next moment to deliver up His spirit, and thus fulfil His own words recorded in John 10. True, there He spoke of the laying down of His "life" or "soul," saying, "No man takes it from Me, but I lay it down of Myself. I have power to lay it down, and I have power to take it again." But the two statements are entirely in agreement for we all know that when the human spirit quits the body a man's life on earth ceases. When God calls his spirit, go he must. Here is One who has full command over His spirit; He delivered it up to His Father, and thus He laid down His life.
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F. B. Hole · John 19
John · stempublishing.com