Matthew 27:60 - Albert Barnes' Notes on the Bible

In his own new tomb - John says John 19:41 that this was in a garden that was “in” or “near” the place where he was crucified. This tomb Joseph had prepared for himself, as was not uncommon among the Jews. Compare the notes at Isaiah 22:16. In this tomb Luke and John inform us that no man had been laid. This was so ordered, in the providence of God, doubtless, that there might be no suspicion about his identity when he rose; that it might not be alleged that another person had risen, or that he was raised by touching the bones of some prophet, as happened to the corpse that touched the bones of Elisha, 2 Kings 13:21. Farther, by being buried here an important prophecy was remarkably fulfilled Isaiah 53:9; “He made his grave - with the rich in his death.” The fulfillment of this is the more remarkable, because during his life he associated with the poor and was himself poor. See the notes at Isaiah 53:9. “Which he had hewn out in the rock.” This was a common way of constructing tombs in Judea. See the notes at Matthew 8:28. Being cut out of a rock, there was no way by which the disciples could have access to it but by the entrance, at which the guard was placed, and consequently it was impossible for them to steal him away. The sepulchre, thus secure, was rendered more so by rolling a great stone at its entrance; all possible precautions thus being used, in the providence of God, against imposition and deceit.