John 19:30

When Jesus therefore had received the vinegar, he said, It is finished: and he bowed his head, and gave up his spirit.

For detailed comment on the seven words, see my Commentary on Matthew, Matthew 27:66. The vessel of vinegar was probably the property of the soldiers in charge of the crucifixion, something they had probably brought along for refreshment during the long watch. It was not the product marketed under that label today, but the thin sour wine provided by the Roman army as the soldiers' daily rations (Luke 23:36). It is reasonable to infer that one of the soldiers, near the end, performed this act of mercy for our Lord. It is not necessary to infer that Jesus drank the proffered vinegar. He had promised not to drink of the fruit of the vine until the day when he would drink it new with them in the kingdom of God (Matthew 26:29). The sour wine offered by the soldier was not new; the kingdom had not begun; and it was not a disciple who offered it. "And when he had tasted it, he would not drink" (Matthew 27:34). Although Matthew referred to the earlier offering of vinegar, it is the key to what happened later. John's statement that Jesus "received" it refers only to its having been brought to his mouth.