What does Matthew 27:40 mean?

Those throwing these insults at Jesus as they walked past His cross (Matthew 27:35–39) likely had no knowledge about Jesus' middle-of-the-night trial before the Sanhedrin. He had been accused there of saying that He would destroy the temple and rebuild it in three days (Matthew 26:59–62). They were more likely aware of when Jesus made His actual statement after driving away corrupt businessmen (Matthew 21:12–17; John 2:13–22). John clarifies that Jesus was talking about His own body: they would destroy it, but in three days, He would be resurrected and make that promise true.

Others refer to Jesus' claim to be the Son of God (Matthew 14:43), something He had said in public, but which also came up in His sham trial the night before (Matthew 26:63). The religious leaders who stood by to watch the execution (Matthew 27:41, 43) may have inspired others to point out this irony.

Strikingly, some of Jesus' roadside mockers also use the same basic approach taken by Satan while tempting Jesus in the wilderness. Satan said, "If you are the Son of God, command these stones to become loaves of bread" (Matthew 4:3) and "If you are the Son of God, throw yourself down" (Matthew 4:6). Now those who taunt Jesus on the cross offer the same temptation, "If you are the Son of God, come down from the cross."

How fearsome it would have been if Jesus had suddenly used His power to miraculously revive Himself, come off the cross, and strike down His enemies. Modern readers should be awed by His powers of self-control, in submission to the Father, not to do that (Matthew 26:53–54). His purpose was to make complete God's plan for bringing salvation to all people (Philippians 2:8).