Theophylact of Ohrid

This voice and the other miracles served as an occasion for faith for the centurion. For Jesus was dying not as an ordinary man, but as the Master, and He called death a committing into safekeeping, since He was to receive His soul again. This is the first voice by which our souls were deemed worthy of freedom, since the devil no longer holds them, but they are committed to the Father. …

Commentary on Luke ↗

Augustine of Hippo

When after uttering that voice He immediately gave up the ghost, those who were present greatly marvelled. For those who hung upon the cross were generally tortured by a prolonged death. Hence it is said, Now when the centurion saw, &c. (de Con. Ev. lib. iii. c. 20.) There is no contradiction in that Matthew says, that the centurion seeing the earthquake marvelled, whereas Luke says that he marvelled, that Jesus while uttering the loud voice expired, showing what power He had when He was dying. …

Catena Aurea by Aquinas ↗

Ambrose of Milan

But neither is he free from guilt who crucified the author of his own salvation and did not seek forgiveness afterwards. Let it be that he did not know before whom he was persecuting; nevertheless, when he was placed on the cross, he ought to have recognized that he was the Lord of all the elements, under whom all elements trembled, the sky was darkened, the sun withdrew, the earth split, the tombs of the dead were opened, and the dead received the company of the living. And the centurion said: Truly this man was the Son of God. …

The Prayer Of Job And David 1.5.13 ↗

Bede

But when the centurion saw what had happened, he glorified God, saying, "Truly this man was righteous." Not only did the centurion glorify God, but also the soldiers who were with him guarding Jesus (as Matthew writes), having seen the earthquake and the things that were happening, were greatly afraid and said, "Truly this was the Son of God" (Matthew 27). …

On the Gospel of Luke ↗