Theophylact of Ohrid
Catena Aurea · Johannesevangelium 19
After this, Jesus knowing that all things were now accomplished, that the Scripture might be fulfilled, saith, I thirst. Now there was set a vessel full of vinegar: and they filled a spunge with vinegar, and put it upon hyssop, and put it to his mouth. When Jesus therefore had received the vinegar, he said, It is finished: and he bowed his head, and gave up the ghost. When Jesus therefore had received the vinegar, He said, It is finished.
Our Lord gave up His ghost to God the Father, shewing that the souls of the saints do not remain in the tomb, but go into the hand of the Father of all; while sinners are reserved for the place of punishment, i. e. hell.