Siman 72

The pallbearers of the coffin, and their replacements and the replacements of their replacements, whether those who are before the coffin or those who are after the coffin, those whom the coffin requires, such as when there is a group of pallbearers, and all of them are from the group and they are among the pallbearers (see Magen Avraham, subsection 1) — are exempt from the recitation of Shema. But the rest of those escorting the deceased, whom the coffin does not require — are obligated. And even though escorting the deceased is a mitzvah, nevertheless they are not exempt from the recitation of Shema because of this. And it appears to me that even the pallbearers, if it is not necessary that all of them carry together — these carry and those recite, and afterwards they switch, as in the digging of the grave in the previous siman.

One may not take out the deceased close to the time of the recitation of Shema when there is no time to take him out and bury him before the time for the recitation of Shema arrives. And if they began to take him out—they do not interrupt in order to recite. And it appears that even if the time for the recitation of Shema will pass, they do not interrupt, for one who is occupied with a mitzvah is exempt from a mitzvah. The Rambam in the fourth chapter wrote that for a distinguished person it is permitted to take him out close to the recitation of Shema, for so it is explained in Berakhot (19a). The Tur and the Shulchan Aruch omitted this, because in our time there is no distinguished person such as this, who would be worthy of being taken out close to the recitation of Shema (Beit Yosef). And everything that was explained in the Gemara regarding the law of a distinguished person, if through this it results in a leniency—this does not apply in our time (Taz, subsection 1). And there is no difference between the time of the morning recitation of Shema and that of the evening. There are those who are lenient regarding the evening one, and we explained this in Yoreh Deah siman 358, section 2. (And see Magen Avraham, subsection 2, who wrote that if it is after Plag HaMincha—he should recite the recitation of Shema beforehand, see there. But the custom is not so, for we bury beforehand since its time is all night.)

The people engaged in the eulogy, while the deceased is lying before them—they slip away one by one and recite the Shema and pray. However, they should not all do so, for this is not in honor of the deceased. But when the deceased is not lying before them, they recite the Shema and pray, and the onanim sit and remain silent. And in the Tur it is written that the chazzanim who deliver the eulogies are exempt, see there. And this is the explanation: if the entire congregation has prayed, even though the chazzanim have not yet prayed—they should not interrupt the eulogy due to the honor of the congregation and the honor of the deceased. And this is only on the first day, but from the second day onward—they should interrupt (Taz, subsection 2).

Once they have buried the deceased, and the mourners have returned to receive condolences, and all the people follow after them from the place of the grave to the place where the mourners stand to form a row to receive condolences: if the people are able to begin and complete even one verse before they reach the row—they should begin and recite as much as they are able. And if they are able to complete all of it—they should complete it (see Magen Avraham, subsection 3). And even though they would recite the first verse while walking, and it was explained in siman 63 that the first verse must certainly be recited while standing, nevertheless here, because of the honor of the mourners and the mitzvah of condolences, they were lenient to recite it even while walking (it appears to me). And if they are unable to complete even the first verse—they should not begin. This is specifically if there is time remaining in the day to recite it afterward, so that its time does not pass. But if the time will pass—they recite it beforehand, and afterward they console the mourners. And those standing in the row to console them: the inner ones who see the face of the mourner are exempt, and the outer ones who do not see the face of the mourner are obligated. And some say that even the row surrounding the first row is called "seeing the face of the mourner" (see Taz, subsection 3). And all of this is when it happened that they took out the deceased close to the time of Kriat Shema, or when the time for Kriat Shema had already arrived. But ab initio one should not take him out close to Kriat Shema as has been explained, and certainly not when the time has already arrived. And all of this is in the morning. But if they took him out close to evening, and upon their return it became night—they do not need this, and they should recite Kriat Shema and pray afterward, since the entire night is its time. And it seems to me that such is the custom (so it appears according to my humble opinion).