Luke 23:46, "And
when Jesus had cried with a loud voice, he said, Father, into thy hands I
commend my spirit: and having said thus, he gave up the ghost."
No man alive today or in the past has ever had the right to say such a thing. Our spirits are committed to God, by the righteousness of Christ, but we have not the authority or ability to commend them to Him. So, again, I submit that Jesus only could say such to the Father right before giving up the ghost in the death of the body. Now, let us proceed to Stephen. He beseeches the Lord (Jesus) to RECEIVE his spirit. Notice the difference. The hope of every child of God is that at their death our Lord and Saviour will receive our spirits right into the portals of glory to present before the Father.
Jesus commended His Spirit to the Father, but we can only beg the Son to receive ours. Without Him, we cannot approach unto the Father without condemnation. He is our only Mediator, and He mediates for us while on earth and on to our deaths. That is why Stephen saw the Son STANDING on the right hand of the Father. The Son was mediating for Stephen, and I declare wholeheartedly that Jesus did receive his spirit to the Father in righteousness. Our only hope is through Him.
When Christ declared His spirit righteous to God, we were represented in Him. By commending Himself, He commended us also. He declared us righteous in Him or justified us, and the proof came three days and three nights later when His body arose from the grave. So, when we press a dying pillow, all we can beseech is that our dear Saviour will receive us unto Himself. Our hope is anchored in heaven where He sits, and one day we hope to see Him, worship Him, praise Him, and adore Him throughout all eternity. Thanks be unto Him that our whole spirit, soul, and body are preserved in Him forever.