Here is what Alldatadiy says about it (for my S320 with an M104). I assume that these procedures originate from Manfuacturer recommendations.
- Warm engine up to operating temperature.
- On Model 140, remove air cleaner.
- Unscrew screw cover (2) with wrench socket insert (05) 103 589 02 09 00, or equivalent, so that engine oil in oil filter flows off into pan.
- Remove screw cover (2) and oil filter element (4).
- Extract engine oil through dipstick guide tube (5a) when engine at operating temperature.
- Drain engine oil out of pan if no extraction device available.
- Remove bottom engine compartment panel for this operation.
- Unscrew oil drain plug (arrow).
- Replace seal on oil drain plug (arrow).
- Screw on oil drain plug (arrow) and tighten to 25 Nm .
- Replace seal (3) in screw cover (2).
- Insert new oil filter element (4) into oil filter.
- Install screw cover (2) and tighten to 25 Nm .
- Open cap (19) and pour in 7.0 liters of engine oil.
- Run engine and check for leaks
- Check oil level at dipstick (5) approximately 2 minutes after switching off warm engine.