Adam Clarke on Luke 23:36

Offering him vinegar - See on Mat 27:34 (note). Vinegar or small sour wine, was a common drink of the Roman soldiers; and it is supposed that wherever they were on duty they had a vessel of this liquor standing by. It appears that at least two cups were given to our Lord; one before he was nailed to the cross, viz. of wine mingled with myrrh, and another of vinegar, while he hung on the cross. Some think there were three cups: One of wine mixed with myrrh; the Second, of vinegar mingled with gall; and the Third, of simple vinegar. Allow these three cups, and the different expressions in all the evangelists will be included. See Lightfoot.