Burial customs were important in Judaism, unlike the Greeks and Romans who cremated their dead. Jews considered leaving a body unburied to be a severe punishment (Deuteronomy 21:22–23; 2 Kings 9:37; Psalm 79:3; Jeremiah 16:4, 6; Ezekiel 29:5; Revelation 11:9).
People mourned and lamented death (Mark 5:38–39). They washed the body (Acts 9:37). They anointed the body (Matt 26:6–13; John 12:3, 7; 19:39). And they wrapped the body in burial cloths (Matthew 27:59; see Genesis 50:2–3). Then they placed the body in a tomb (Matthew 23:27). This tomb was either tunneled into rock or carved into a cave wall. A large stone often sealed the tomb to prevent ceremonial uncleanness or stealing.
clean linen … new tomb: These terms symbolize ceremonial purity. Joseph of Arimathea bought the tomb for his family, but had not used it.