Charles Ellicott Commentary Matthew 27:61

"And Mary Magdalene was there, and the other Mary, sitting over against the sepulchre." — Matthew 27:61 (ASV)

And there was Mary Magdalene —The words imply that they remained by the cross while the body was taken down and watched its entombment. Then, returning to the house where they lodged, they prepared their spices and ointment before the Sabbath began for a more complete embalming, so that they might be ready by the earliest hour of dawn on the first day of the week (Luke 23:56).