The prayer of Peter is in keeping with the instructions of Jesus (see Mark 9:14–28), the example of old covenant prophets (2 Kings 4:33), and a recognition that God is the source of life and thus only God can give life back when someone has died (see John 1:1–4). Having prayed to God, Peter’s speaking testifies to his confidence that the Lord has raised Tabitha from the dead.1
40 But Peter put them all outside, and knelt down and prayed; and turning to the body he said, “Tabitha, arise.” And she opened her eyes, and when she saw Peter she sat up.