Luke 23:53

‘And he took it down, and wrapped it in a linen cloth, and laid him in a tomb that was hewn in stone, where never man had yet lain.'

The request being granted he arranged for the body to be taken down from the cross, had it wrapped in a linen cloth, and laid Him in a tomb, hewn into stone, where no man had ever been laid. It is possible that he actually took part himself in order to honour Jesus now that He was dead, or the main task may have been left to his servants under his supervision. But either way it was undoubtedly his tomb, cut out in preparation for his own burial. That His body was first anointed in accordance with the usual practise comes out in John 19:39.

‘Where never man had yet lain.' This is a clear indication that in Luke's eyes Jesus' death was seen as a kind of offering. The use of what was totally unused, which is emphasised here, indicated something that was for the use in connection with what was supremely holy to God. We can compare the colt that took Jesus up towards the Temple (Luke 19:30). See also 1 Samuel 6:7; 2Sa 6:3; 1 Chronicles 13:7.