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Matthew 12:8

For the Son of Man is Lord of the Sabbath.
Albert Barnes
To crown all, Christ says that he was Lord of the Sabbath. He had a right to direct the manner of its observance - undoubted proof that he is divine.

David Brown
In what sense now is the Son of man Lord of the sabbath day? Not surely to abolish it - that surely were a strange lordship, especially just after saying that it was made or instituted for Man - but to own it, to interpret it, to preside over it and to ennoble it, by merging it in the “Lord’s Day” (Rev 1:10), breathing into it an air of liberty and love necessarily unknown before, and thus making it the nearest resemblance to the eternal sabbatism.

Matthew Henry
The Son of man is Lord even of the sabbath day That law, as all the rest, is put into the hand of Christ, to be altered, enforced, or dispensed with, as he sees good. It was by the Son that God made the world, and by him he instituted the sabbath in innocency; by him he gave the ten commandments at mount Sinai, and as Mediator he is entrusted with the institution of ordinances, and to make what changes he thought fit; and particularly, as being Lord of the sabbath, he was authorized to make such an alteration of that day, as that it should become the Lord's day, the Lord Christ's day. And if Christ be the Lord of the sabbath, it is fit the day and all the work of it should be dedicated to him. By virtue of this power Christ here enacts, that works of necessity, if they be really such, and not a pretended and self-created necessity, are lawful on the sabbath day; and this explication of the law plainly shows that it was to be perpetual. Exceptio firmat regulam - The exception confirms the rule.

Thomas Scott
He was Ruler of his church. Thus he intimated, that, as "Son of God" he instituted the Sabbath, gave the law from Sinai, and had lost none of his authority by his humiliation, but should make such alterations respecting the time and circumstances of observing this sacred rest, as it became him. It cannot be that Christ would have so often discussed this subject, and shown what is lawful on the Sabbath, without allowing exceptions, if he had not intended, that the institution substantially should continue in full force under the Christian dispensation.

Philip Doddridge
This certainly implies that the Sabbath was an institution of great and distinguished importance; and may perhaps refer also to that signal authority which Christ, by the ministry of his apostles should exert over it, in changing it from the seventh to the first day of the week.