New Defender's Study Bible Notes
27:60 his own new tomb. There is more here than meets the eye. Joseph was a rich man who lived in Arimathea, so why would he build a new tomb in Jerusalem, especially one in the rock on a hillside close to Golgotha, within easy earshot of the cries of crucified criminals? It could hardly have been planned for himself; all indications point to his having prepared it ahead of time to receive the body of Jesus. See also Mark 15:42-47; Luke 23:50-56; John 19:38-42.