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They were sometimes made in gardens (2 Kings 21:26; 23:16; Matthew 27:60). They are found in great numbers in and around Jerusalem and all over the land. They were sometimes whitewashed (Matthew 23:27,29).
The body of Jesus was laid in Joseph's new rock-hewn tomb, in a garden near to Calvary. All evidence is in favor of the opinion that this tomb was somewhere near the Damascus gate, and outside the city, and cannot be identified with the so-called “holy sepulchre.” The mouth of such rocky tombs was usually closed by a large stone (Hebrew: golal), which could only be removed by the united efforts of several men (Matthew 28:2; compare John 11:39). (See GOLGOTHA.)