Tractate Berakoth, by , by A. Lukyn Williams, [1921], at sacred-texts.com
III. 1. He whose dead lieth before him 6 is exempt from the recitation of the Shma‘, 7† and from the Phylacteries. 7† In the case of those who
M.carry the bier, and them who take their places, and them who take the places of these, 1 including those who are in front of the bier and those who are behind it, and also those who are required for the bier—they are under obligation to recite the Shma‘. Both classes are exempt from the Prayer. 2
21:6 before him. In the house, unburied.
21:7 †† So C. But B has "and from the Tephillah, and from all the commandments that were spoken in the Law."
22:1 who take the places of these. For it is meritorious to assist in carrying the corpse.
22:2 This appears to he the meaning of C. But the text is in great disorder, and B runs: "They that carry the bier, and they who take their places, and they who take the places of these, including those who are in front of the bier, and those who are behind it—as for those who are in front of the bier, if they are required, they are exempt (from reciting the Shma‘); and as for those that are after the bier, if they are required they are under obligation (to recite the Shma‘); but both alike are exempt from the Prayer."