GENESIS CHAPTER 23
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Verse 1, Sarah brought forth Isaac when she was 90 years old and
  now she dies at 127 years of age. Isaac is now 37 years of age.
  Some have speculated that this occurred right after the offering
  of Isaac, therefore making Isaac some 37 years of age when he
  was offered by Abraham.
  However the phrase, "these were the years of the life of Sarah"
  could lead one to believe that several years may have passed.
  Sarah is the only woman in the scripture whose years of life
  are summed up.

Verse 2,
  Kirjath-arba = "city of Arba"
    1) early name of the city which after the conquest was called
      'Hebron'
  Abraham wept and mourned for Sarah, his wife, whom was his
  companion for many years.
  The phrase "came to mourn" may suggest that Abraham was away
  when Sarah died, or else he came into her tent, where her body
  lay, to mourn for her.

Verse 3, Abraham stood up before the dead body of his wife,
  Sarah, and spoke to the sons of Heth.
   Heth = "terror"
     1) a son of Canaan and the progenitor of the Hittites
  The "sons of Heth" were the inhabitants and proprietors of that
  part of the land where Abraham was now residing.

Verse 4, Abraham confesses to the "sons of Heth" that he is a
  stranger in their land and asks for a burying place for his
  dead wife.

  Evidently there was not a foot of ground that Abraham could
  call his own, in which he could bury Sarah's body.

  "my dead" - The only thing that he has of Sarah is her dead
  body, which is NOT Sarah at all.
  Notice: he didn't say "that I may bury Sarah out of my sight,"
  but "my dead."
    Ec 12:7  Then shall the dust return to the earth as it was:
      and the spirit shall return unto God who gave it.

Verses 5-6, The sons of Heth had much respect for Abraham,
  the one speaking for the group, calling him "my Lord," and
  recognizing him as a "mighty prince" among them.

  They offered him the "choice" or best of their sepulchres in
  which to bury his dead.

Verses 7-9, Abraham desires to buy the cave of Machpelah which is
  in the end of a field owned by Ephron the son of Zohar.
    Machpelah = "double" or "portion"
      1) the location of a burial cave for the patriarchs, near
        Hebron

Verses 10-11, Ephron the son of Zohar offers to give, not just the
  cave but the field also, that the cave is in, to Abraham. He
  says that he is giving it to Abraham, three times, and in the
  presence of his people, and that without further delay he
  should bury his dead in the cave.

Verses 12-13, Abraham desires not to receive it as a free gift,
  but rather to purchase the field and the cave with it, so that
  it might be his.

Verses 14-15, Ephron the son of Zohar tells Abraham what the field
  and cave are worth (four hundred shekels of silver). He tells
  Abraham that it was nothing to him.

Verses 16-18, Abraham pays the four hundred shekels of silver to
  Ephron and so makes the spot of land his sure for a possession.

Verses 19-20, Abraham buried his wife Sarah in the cave which he
  had purchased.

  Abraham was later buried in the same place and also Isaac and
  Rebekah, and Jacob and Leah.
  See: 25:9-10; 49:29-33; 50:13.

  Is this a contradiction to Acts 7:5?
    Ac 7:5  And he gave him none inheritance in it, no, not [so
      much as] to set his foot on: yet he promised that he would
      give it to him for a possession, and to his seed after him,
      when [as yet] he had no child.
  Not at all, for Abraham never used this land to plant on or
  live on, but only to be buried in.