This pericope is primarily transitional bridging the stories of Jesus' death and resurrection. It confirms the reality of Jesus' death. However, Luke included more information about Joseph of Arimathea (location unknown) than the other evangelists revealing his desire to inform his readers that not all the Jewish leaders opposed Jesus.
23:50-52 Luke presented Joseph as a member of the Sanhedrin who was a believer in Jesus. Luke did not stress Joseph's wealth (Matt. 27:57) but his piety (cf. 2:25-38). Here is another indication that Jesus was innocent. Even one of the Sanhedrin members believed in Him. Not all Israel's leaders opposed Jesus. This notation would have encouraged Luke's original readers to view Christianity favorably. It would also have helped them to realize that it is possible to believe in Jesus and be part of a group that rejects Him. Joseph's desire for Jesus' body indicated his intention to give it a decent burial and so honor Jesus.
23:53-54 Joseph's careful and respectful treatment of Jesus' body reflected how he felt about Him. Luke dated his action as late Friday afternoon. The preparation (Gr. paraskeue) day was the day before the Sabbath, which began at sundown on Friday. Luke's explanation is helpful for non-Jewish readers.
23:55-56 This reference to the women prepares for the account of Jesus' resurrection. When they went to the tomb on Sunday morning, they did not go to the wrong one. They had previously been there and had seen Jesus' corpse in it. They prepared spices for their return visit on Sunday to honor Jesus further. Luke's reference to the passing of the Sabbath with no disciple activity confirms Jesus' prediction that He would be in the grave three days (18:33; cf. 24:7). It also shows that Jesus' followers observed the Sabbath as obedient Israelites (Exod. 20:10).
