Then took they the body of Jesus, and wound it in linen clothes with the spices, as the manner of the Jews is to bury.

Jamieson-Fausset-Brown Bible Commentary

40. Then took they the body of Jesus, and wound it in linen clothes with the spices, as the manner of the Jews is to bury-the mixed and pulverized myrrh and aloes shaken into the folds, and the entire body, thus swathed, wrapt in an outer covering of "clean linen cloth" (Mt 27:59). Had the Lord's own friends had the least reason to think that the spark of life was still in Him, would they have done this? But even if one could conceive them mistaken, could anyone have lain thus enveloped for the period during which He was in the grave, and life still remained? Impossible. When, therefore, He walked forth from the tomb, we can say with the most absolute certainty, "Now is Christ risen from the dead, and become the first-fruits of them that slept" (1Co 15:20). No wonder that the learned and the barbarians alike were prepared to die for the name of the Lord Jesus; for such evidence was to the unsophisticated resistless. (No mention is made of anointing in this operation. No doubt it was a hurried proceeding, for fear of interruption, and because it was close on the sabbath, the women seem to have set this as their proper task "as soon as the sabbath should be past" [Mr 16:1]. But as the Lord graciously held it as undesignedly anticipated by Mary at Bethany [Mr 14:8], so this was probably all the anointing, in the strict sense of it, which He received.)

Matthew Henry's Concise Commentary

19:38-42 Joseph of Arimathea was a disciple of Christ in secret. Disciples should openly own themselves; yet some, who in lesser trials have been fearful, in greater have been courageous. When God has work to do, he can find out such as are proper to do it. The embalming was done by Nicodemus, a secret friend to Christ, though not his constant follower. That grace which at first is like a bruised reed, may afterward resemble a strong cedar. Hereby these two rich men showed the value they had for Christ's person and doctrine, and that it was not lessened by the reproach of the cross. We must do our duty as the present day and opportunity are, and leave it to God to fulfil his promises in his own way and his own time. The grave of Jesus was appointed with the wicked, as was the case of those who suffered as criminals; but he was with the rich in his death, as prophesied, Isa 53:9; these two circumstances it was very unlikely should ever be united in the same person. He was buried in a new sepulchre; therefore it could not be said that it was not he, but some other that rose. We also are here taught not to be particular as to the place of our burial. He was buried in the sepulchre next at hand. Here is the Sun of Righteousness set for a while, to rise again in greater glory, and then to set no more.