What does Luke 23:54 mean?

All four Gospels include this indication of time (Matthew 27:62; Mark 15:42; John 19:42). Joseph of Arimathea and Nicodemus take Jesus' body and give it a quick burial in Joseph's nearby tomb (John 19:39; Matthew 27:59–60). The women watch them (Luke 23:55–56). Why is it done so quickly? Because it's the day before Sabbath—the day of Preparation.

Every Friday at sundown the Sabbath begins; it continues until sundown on Saturday. In addition, several holidays are considered Sabbaths when no work may be done. Passover is not one of them, but the first and last days of the week-long Feast of Unleavened Bread are (Exodus 12:16). Even if Jesus hadn't been crucified on Friday, that evening is still the beginning of a holiday Sabbath.

No work may be done on the Sabbath, so families need to prepare the day before. They need to make the food, place everything in the home where it should be, and gather all supplies that may be needed. People may walk only a certain distance during the Sabbath, so if they're staying outside of town or need to retrieve something, they must be finished before sundown. Considering there are tens of thousands of people in Jerusalem, filling every room—and this Sabbath is also a feast day—this would be a busy time.

In the Mosaic law, everyone in Israel must observe the Sabbath, including servants and Gentiles who live in the country (Exodus 20:10). When Rome had authority over the land and the people, this didn't apply. On Saturday, the Pharisees go to Pilate's house and ask permission to seal the tomb. They don't want the disciples to steal Jesus' body and claim He rose from the dead. Pilate tells them to take Roman soldiers and make the tomb secure. The walk from their homes to Pilate's palace, to the garden where Jesus is buried, and back home again is within the allowed distance. Since the Roman soldiers do the work, the Pharisees are technically still observing the Sabbath (Matthew 27:62–66).