The Manila South Cemetery is a cemetery in Metro Manila. It is an exclave of San Andres, Manila surrounded by land under the jurisdiction of the city of Makati.

Makati, officially the City of Makati, is a highly urbanized city in the National Capital Region of the Philippines, known for being one of the leading financial center in the country. As of 2013, the city has the highest concentration of multinational and local corporations in the Philippines. Major banks, corporations, department stores as well as foreign embassies are based in Makati. Makati is also known for being a major cultural and entertainment hub in Metro Manila. According to the 2020 census, it had a population of 629,616 people, making it as the 47th most populous city in the country and ranked as the 43rd most densely populated city in the world with 19,336 inhabitants per square kilometer or 50,080 inhabitants per square mile. In 2023, ten eastern barangays were removed from Makati's jurisdiction as a result of the Makati–Taguig boundary dispute ruling, resulting in a reduction of the city's population to 292,743. Although its population was just above half a million, the daytime population of the city is estimated to be more than three million during a typical working day because of the large number of people who go to the city to work, shop, and do business.