Sabbath
2:28 Therefore the Son of man is Lord also of the {k} sabbath.
(k) Has the sabbath day in his power, and may rule it as he desires.
2:28 The Son of man is Lord also of the sabbath. This affirms the Divine nature of Jesus. None but the Divine is Lord of a divine institution. Since Christ is Lord of the Sabbath day, he has the right to modify it, to adapt it to the new dispensation, and to change the time of its observance from the last day of the week to the first, so as to make it the memorial of the beginning of the New Creation, instead of commemorating the rest from the first creation.
2:28 Moreover the Son of man is Lord even of the Sabbath - Being the supreme Lawgiver, he hath power to dispense with his own laws; and with this in particular.
2:23-28 The sabbath is a sacred and Divine institution; a privilege and benefit, not a task and drudgery. God never designed it to be a burden to us, therefore we must not make it so to ourselves. The sabbath was instituted for the good of mankind, as living in society, having many wants and troubles, preparing for a state of happiness or misery. Man was not made for the sabbath, as if his keeping it could be of service to God, nor was he commanded to keep it outward observances to his real hurt. Every observance respecting it, is to be interpreted by the rule of mercy.
Sabbath
Sabbath