Luke
Acts 23:8ESV·traditional attribution

For the Sadducees say that there is no resurrection, nor angel, nor spirit, but the Pharisees acknowledge them all.

John Calvin Reformed @genevareformer

8. The Sadducees say. Though Luke maketh mention of three points wherein these sects did dissent, yet shortly after he bringeth “Restringit, it,” restricts. them to two, because there is like respect to be had of spirits and of angels. Therefore, he saith that the Pharisees did confess both; to wit, that the dead shall rise again, and that human and angelical spirits are immortal.

Matthew Henry Presbyterian @wholebiblehenry

Many are the troubles of the righteous, but some way or other the Lord delivereth them out of them all. Paul owned he had experienced the truth of this in the persecutions he had undergone among the Gentiles (see Ti2 3:11): Out of them all the Lord delivered me. And now he finds that he who has delivered does and will deliver.

Commenting on Acts 23:6-11

John Gill Reformed Baptist @doctorgill

For the Sadducees say that there is no resurrection,.... Of the dead, being ignorant of the Scriptures, and the power of God; see Mat 22:23. neither angel nor spirit; the Ethiopic version reads, "nor Holy Spirit": but the sense seems to be, that they did not believe any such species of beings as angels, nor indeed any spirits whatever, which were immaterial or immortal; for...