Reference
Description and usage
The roof tile was a thin slab or bent piece of baked clay used to cover a pitched roof. It is also possible that LUK 5:19 is speaking of thin, flat stones.
Translation

“Roof tiles” has been rendered “flat stones” or, more generically, “covering” or “roofing.” Where a roofing material other than tiles is known, it may be necessary to adjust the literal clause “through the tiles they let him down on his bed,” for example, “they parted the roof [of split bamboo] and lowered him on his bed” or, without reference to the material, “where the housetop was opened by them, they lowered him on his bed.” NCV eliminates any mention of making a hole: “they … lowered the man on his mat through the ceiling.”