Matthew 27:47 - Albert Barnes' Notes on the Bible

This man calleth for Elias - This was done purposely to deride him and his pretensions to be the Messiah. The words “Eli, Eli,” they might easily pretend that they understood to mean Elias, or so pervert them. The taunt would be more cutting, because it was the universal belief of the Jews, as well as the doctrine of Christ, that “Elias” would come before the Messiah. They derided him now, as calling upon “Elias” when God would not help him; still keeping up the pretensions to being the Messiah, and invoking “Elijah” to come from the dead to aid him. Or it is possible that this might have been said by some bystanders who did not understand the language in which he spoke, or who might not have been near enough to hear him distinctly.