Every commentary I have read centers Peter's prayer on Tabitha. But his intercession was as much for the comfort of her grieving brethren as it was for her. We know that, because Peter is held up here as a type of our Lord Jesus Christ. He is nearby and comes to the aid of all his saints, those who are sick and die, as well as those who are left to grieve the death of their fellow saints.

Tabitha loved these brethren. She spent her time and her life providing for them. She made coats for them. One thing a believer desires when we depart this life is for our Lord to console our brethren we leave behind. That is the one thing Tabitha would have wanted most for her brethren.