Albert Barnes Commentary Matthew 26:61

"and said, This man said, I am able to destroy the temple of God, and to build it in three days." — Matthew 26:61 (ASV)

And said, This fellow said, etc. Mark has recorded this testimony differently. According to him, they said, We heard him say, I will destroy this temple that is made with hands, and within three days I will build another made without hands. Probably both forms of giving the testimony were used on the trial, and Matthew has recorded it as it was given at one time, and Mark at another; so that there is no contradiction.

Mark adds, But neither so did their witness agree together. What they attempted to accuse him of is what he had said respecting his body and their destroying it. John 2:19, Destroy this temple, and in three days I will raise it up. This he spoke of his body; they perverted it, endeavoring to show that he meant the temple at Jerusalem. They neither stated it as it was, nor did they state correctly its meaning, nor did they agree about the words used. It was, therefore, very little to their purpose.