This is unique to Matthew. He said that these custodian guards or soldiers took the money (οἱ δὲ λαβόντες ἀργύρια). They did as the Jewish leaders had directed or instructed them to do (ἐποίησαν ὡς ἐδιδάχθησαν). These guards explained that the disciples of Jesus had stolen the body of Jesus while they were asleep. Matthew then remarked that this story was spread all over and being told among Jewish people (Καὶ διεφημίσθη ὁ λόγος οὗτος παρὰ Ἰουδαίοις) right up to the day that he was writing this gospel in the 2nd half of the first century, some 30-40 years later or the present day (μέχρι τῆς σήμερον ἡμέρας). Obviously, this was a slap at the Jews who had not become Jewish Christians.
This is unique to Matthew, who continued with this story about the guards and the Jerusalem chief priests. After these chief priests had assembled with the elders or presbyters in consultation (καὶ συναχθέντες μετὰ τῶν πρεσβυτέρων), they decided or devised a plan to give large sums of silver money to these soldiers (συμβούλιόν τε λαβόντες ἀργύρια ἱκανὰ ἔδωκαν τοῖς στρατιώταις). These custodian guards (κουστωδίας) have now become soldiers (στρατιώταις). The chief priests said (λέγοντες) to tell the people that Jesus’ disciples came at night (Εἴπατε ὅτι Οἱ μαθηταὶ αὐτοῦ νυκτὸς ἐλθόντες). They stole the body of Jesus away (ἔκλεψαν αὐτὸν), while they were asleep (ἡμῶν κοιμωμένων). If the governor heard this story (καὶ ἐὰν ἀκουσθῇ τοῦτο ἐπὶ τοῦ ἡγεμόνος), they would take care of him or urge or persuade him (ἡμεῖς πείσομεν καὶ ὑμᾶς) to keep these soldiers out of trouble (ἀμερίμνους ποιήσομεν). The problem, of course, is whether Roman soldiers would trust these Jewish leaders in Jerusalem. The better option was that these were Jewish guards who could be persuaded by the Jewish leaders with a little financial incentive.