Tractate Berakoth, by , by A. Lukyn Williams, , at sacred-texts.com
After the Burial.
2. When they have buried the dead person and have returned, then if they are able to begin and to finish, 3 before they reach the line [of mourners] 4 let them begin. But if they cannot, let them not begin. They who are standing in the inner line are exempt, but the outer are under obligation [to recite the Shma‘].
T. II. 11. When they have buried the dead person and are standing in a row. They in the inner row which sees the face (of the bearers) are free (from obligation to recite), but they in that which does not see the face are under obligation. R. Judah says: If only one row is there they that attend out
T.of respect are under obligation, they that attend as mourners are free. Suppose they have gone down for the lamentations, they who see the face are free, but they who form the second row after them are under obligation, and all they who take part in the lamentations leave off for the recitation of the Shma‘, but do not leave off for the Prayer. It is recorded that once our Rabbis left off for the recital of the Shma‘ and for the Prayer.
22:3 to finish. i.e. "any entire section of the Shma‘" (De Sola and Raphall).
22:4 the line [of mourners]. After the internment, "it is the custom for the people to stand in two parallel rows while the mourners pass between them, and to say, 'May God console you together with all those who mourn for Zion and Jerusalem'" (Jewish Encyclopedia, v. 530).
Next: M. III. 3. The Case of Women, Slaves, and Children