John Gill 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)

And when they were assembled with the elders
Upon this the grand sanhedrim was convened together, which consisted of the chief priests, Scribes, and elders;

and had taken counsel
among themselves what steps to take to stifle this matter, that it might not spread and be believed by the people; they agreed upon this, as the best expedient, to bribe the soldiers to give a false account of it, as they did:

they gave large money unto the soldiers ,
or "sufficient money"; they gave large sums of money, as were enough to satisfy the soldiers; they gave them whatever they would have; for though these men were very covetous, yet upon this occasion gave liberally; and that perhaps which were for the sacrifices, or for the repair of the temple, or for the supply of the poor.