The Luke 23:46 phrase is traditionally called “The Word of Reunion” On the cross, Jesus took upon himself the guilt of his people. Jesus “became sin” for us (2 Corinthians 5:21). God the Father looked upon His perfect, precious, and priceless Son as if He had lived the filthy, detestable, sin-stained lives of fallen humankind. And, for those who repent and receive Jesus Christ as their Lord and Savior, God the Father looks upon them as if they had lived His Son’s perfect, precious, and priceless life.
The veil in the Temple, so long a symbol of the separation which exists between a holy God and his people, was torn in two. Matthew and Mark record that it was torn “from the top to the bottom.” God was making a way into the holiest place, so that believers now have full access to God wherever they are (Heb. 10:19-20)—the sacrificial system was now at an end, fulfilled in the death of the Lord Jesus. The Lamb of God had suffered, and the sins of his people were now erased.
Psalm 31:5 Into your hand I entrust my spirit; you have redeemed me, Lord, God of truth.
Luke 23:46 And Jesus called out with a loud voice, “Father, into your hands I entrust my spirit.” Saying this, he breathed his last.
Quoting Psalm 31:5, Jesus said, “Father, into your hands I commit my spirit.” His work was accomplished. He could now go to the Father who, moments before, had turned his back upon his Son as he wrapped himself in the guilt of his people.
Why do people reject Jesus? Why do they hold back, and refuse to commit themselves to Him as Lord? Whatever the motive an individual may have, the decision to reject Jesus is a terrible tragedy. The cost of rejection is judgment, and destruction is sure.