Acts 7:59 - Ellicott's Commentary On The Whole Bible

Lord Jesus, receive my spirit. — The words are memorable as an instance of direct prayer addressed, to use the words of Pliny in reporting what he had learned of the worship of Christians, “to Christ as God” (Epist x. 97). Stephen could not think of Him whom he saw at the right hand of God, but as of One sharing the glory of the Father, hearing and answering prayer. And in the prayer itself we trace an echo of words of which Stephen may well have heard. The Son commended His Spirit to the Father (Luke 23:46); the disciple, in his turn, commends his spirit to the Son. The word “God,” in the sentence “calling upon God,” it should be noted, is, as the italics show, an insertion to complete the sense.