Luke 23:46 - Preparation for Easter - step 7.

Luke 23:46 (KJV)  And when Jesus had cried with a loud voice, he
said, Father, into thy hands I commend my spirit: and having said
thus, he gave up the ghost.

This is the last of seven utterances of Jesus as He hung upon
the cross, sometimes called the Seven Words. No gospel writer
mentions more than three, nor less than one, of these utterances.
Arranged in point of time the seven "utterances" are as follows:
1. "Father, forgive them; for they know not what they do" (v. 34).
2. "Verily I say unto thee, To day shalt thou be with me in
paradise" (v. 43).
3. "Woman, behold thy son! ... Behold thy mother!" (see on John
4. "My God, my God, why hast thou forsaken me?" (Matt. 27:46;
Mark 15:34).
5. "I thirst" (John 19:28).
6. "It is finished" (see on John 19:30).
7. "Father, into thy hands I commend my spirit" (see on Luke
23:46). [SDA Commentary]

The Gospels report seven utterances by Jesus as He hung on the
cross. Three of these can be assigned to the first three hours, between
9 a.m. and 12 noon. Four can be assigned to the next three hours,
12-3 p.m., during which the scene was shrouded in darkness.
It is traditional during Good Friday services to meditate on
these seven utterances. Surely there is much here for us to ponder.
[Victor Bible Background Commentary]

Jesus died with the words of Ps. 31:5 upon His lips. The
attitude thus expressed brings to a sublime climax the spirit of humble
submission to the will of the Father exemplified throughout Jesus' life on
earth. In the Garden of Gethsemane it was the same selfless spirit that
had prompted Jesus' words, "not as I will, but as thou wilt" (Matt.
26:39). For comment on Christ's perfect submissiveness to the Father see
on Luke 2:49. Happy the man or woman who lives and dies in the
"hands" of God! Our all is safe--in His hands. [SDA Commentary]

Jesus died with a prayer on his lips. "Father, into your hands I
commit my spirit." That is Ps 31:5 with one word added--Father. That
verse was the prayer every Jewish mother taught her child to say last
thing at night. Just as we were taught, maybe, to say, "This night I
lay me down to sleep," so the Jewish mother taught her child to say,
before the threatening dark came down, "Into thy hands I commit my
spirit."  Jesus made it even more lovely for he began it with the word
Father. Even on a cross Jesus died like a child falling asleep in his
father's arms. [Barclay Commentary]

The fact that Jesus dismissed His spirit is evidence that He was
in full control of the situation  [Wiersbe Expository Outlines]

The words are from yet another psalm, Ps. 31:5, and were used in
Israel as an evening prayer. The psalm is a beautiful expression of
unshakable confidence. It reminds us that, although Christ accepted death
as the Father's will, His suffering in no way threatened the loving
bond of trust that existed between them.
The words of that psalm, penned by David, remind us that even in
the darkest of times God is our refuge too. Jesus' willingness to
suffer for us is unshakable proof that as He committed His spirit into
the Father's hands, so can we. [Victor Bible Background Commentary
re Mar.15:34]