In Luke 23:46 why did Jesus say “Father, into your hands I commit my spirit!”?

Because of Jesus’ two natures, which are divine and human, he would as a man have someone he would call God. This does not imply that there are multiple gods since the doctrine of the Trinity states that there is one God (Deut. 6:4; Isa. 45:5, 14, 18, 21-22) who exists in three persons (Gen. 1:26-27; Amos 4:11; Matt. 28:19; 2 Cor. 13:14). The second person (the Son) was born here on the earth as a man under the law (Gal. 4:4), and being under the law he emptied himself in service to God the Father (John 8:28; Phil. 2:5-8).