New Defender's Study Bible Notes
19:41 never man yet laid. The area had been purchased and specially constructed by Joseph, including even a garden, evidently as a special act of devotion to Christ. Since his home was in Arimathaea, not Jerusalem, he would hardly have prepared such a place for himself or any members of his family, especially within sight and sound of dying criminals. The only reasonable inference is that he—possibly with Nicodemus—had prepared the tomb and the graveclothes well in advance of the time they would be needed, precisely for this very temporary but eternally significant ministry.
19:42 Jews preparation day. This was the day before the Sabbath, spent in “preparation” for this special Sabbath—the Sabbath of the Passover week. The Jews were scrupulous about allowing no work such as this on the Sabbath, so it was necessary for the two friends to finish the burial necessities to the extent they could before the sun went down. Thus, just as the Lord rested one day after finishing the work of His creation week, so He would also rest another full day after finishing His redemption work.