Charles Ellicott Commentary Matthew 28:12

"And when they were assembled with the elders, and had taken counsel, they gave much money unto the soldiers," — Matthew 28:12 (ASV)

When they were assembled — This obviously refers to the chief priests to whom the soldiers had told their story.

And had taken counsel — A better translation, as in Matthew 27:1 and 27:7, is having held a council. This was a formal meeting of the Sanhedrin, though, as before, it was likely a biased one. They decided on the convenient methods of bribery and falsehood.

We must also remember that the chief priests were Sadducees and were therefore especially interested in guarding against what would appear to contradict their main doctrine. This fact partially determined their course of action .