Quoted from Psalm 31:5.
“Father, into your hands I commit my spirit.” Jesus, speaking to his Father, God, committed the ultimate act of trust by giving up his life. The word “spirit” is translated from the Greek word pneuma (#4151 πνεῦμα), which has many meanings and can refer to things that are invisible and immaterial, but yet often exert a force or influence that can be seen. We need to be aware that “spirit” itself has many meanings, including God (John 4:24); Jesus (2 Cor. 3:17; Rev. 2:7); angels (Heb. 1:14); demons (Matt. 10:1), “attitude” (Matt. 5:3; 26:41; Mark 14:38; Acts 18:25), and the natural life of the body, which is immaterial and thus in the realm of “spirit” (Luke 8:55; Acts 7:59; James 2:26). The natural life of the body (sometimes referred to as “soul”) is by nature “spirit,” and therefore is sometimes referred to as “spirit.” Examples include Luke 23:46, Matthew 27:50, Luke 8:55; and James 2:26. Here in Luke 23:46, Jesus committed his “life” to his Father, God, trusting that God would give him life again by raising him from the dead. [For more on the uses of pneuma (“spirit”) in the Bible, see Appendix 6: “Usages of ‘Spirit,’” and also see Graeser, Lynn, Schoenheit, The Gift of Holy Spirit: The Power to be like Christ, Appendix B, “Usages of ‘spirit’ in the New Testament”].