Who receives the spirit of a believer?

Psalm 31:5 NWT

Into your hand I entrust my spirit.
You have redeemed me, O Jehovah, the God of truth.

Luke 23:46 NWT

And Jesus called out with a loud voice and said: “Father, into your hands I entrust my spirit.” After he said this, he expired.

Can we agree that the Father is Jehovah and that we can entrust our spirit to him?
Acts 7:59 NWT

As they were stoning Stephen, he made this appeal: “Lord Jesus, receive my spirit.

Steven cries out to who?
What does he cry out?
Why is Stephen, the first Christian martyr, praying and asking Jesus to receive his spirit?
Why is Stephen praying to Jesus when he could direct it to Jehovah alone?
Ecclesiastes 12:7 NWT

Then the dust returns to the earth, just as it was, and the spirit returns to the true God who gave it.

Jehovah gives the spirit so you return it to the one that gave it, right?
So why did Stephen give his spirit to Jesus?