Matthew 27:54 - Ellicott's Commentary On The Whole Bible

Truly this was the Son of God. — St. Luke’s report softens down the witness thus borne into “Truly this Man was righteous.” As reported by St. Matthew and St. Mark (Mark 15:39), the words probably meant little more than that. We must interpret them from the stand-point of the centurion’s knowledge, not from that of Christian faith, and to him the words “Son of God” would convey the idea of one who was God-like in those elements of character which are most divine — righteousness, and holiness, and love. The form of expression was naturally determined by the words which he had heard bandied to and fro as a taunt (Matthew 27:43); and the centurion felt that the words, as he understood them, were true, and not false, of the Sufferer whose death he had witnessed. That the words might have such a sense in the lips even of a devout Jew, we find in the language of a book probably contemporary, and possibly written with some remote reference to our Lord’s death — the so-called Wisdom of Solomon (Wisd. ii. 13, 16-18). In the last of these verses, it will be noted, the terms “just man” and “son of God” appear as interchangeable.