In Luke 23:46, Jesus committed His Spirit into the hands of the Father, He gave up the Ghost.
This Spirit is the Father, if you will see it with me in John 4:23-24 and John 14:7-11.
So Jesus released the Father back into the presence of the Father, who inhabiteth eternity, in Luke 23:46.
But this Person whom Jesus released back to the Father, while He is the Father (but having the title Holy Ghost), He also has the experience behind Him of having been a human being walking the face of the earth. Therefore He may have a slightly different perspective than the 1st Person of the Trinity.
He is also the Person who comes to dwell within us as believers; while He who inhabiteth eternity, while He inhabits eternity, does not do that.