John Calvin Reformed @genevareformer

37. All the souls The number of the men is recited, first, that it may more plainly appear that none of the multitude did perish. For Luke doth not show how many men did swim to the shore, but how many men were then in the ship.

Matthew Henry Presbyterian @wholebiblehenry

We have here the issue of the distress of Paul and his fellow-travellers; they escaped with their lives and that was all, and that was for Paul's sake. We are here told (Act 27:37) what number there were on board - mariners, merchants, soldiers, prisoners, and other passengers, in all two hundred and seventy-six souls; this is taken notice of to make us the more...

Commenting on Acts 27:21-44

John Gill Reformed Baptist @doctorgill

And when they had eaten enough,.... Were satisfied, having eaten a full meal: they lightened the ship; of its burden, that it might the better carry them to the shore, and that by the following method: and cast out the wheat into the sea; which seems to have been part of the ship's provision; or one part of their lading, which they brought from Egypt...