Siman 361

Escorting the deceased is a great mitzvah, and it is among the mitzvot for which a person eats their fruits in this world while the principal remains for him in the World to Come, as we learned at the beginning of Peah (Mishnah Tractate Peah). And anyone who sees the deceased, who encounters him and does not escort him – violates the prohibition of "mocking the poor" (Berakhot 18a), and at the very least he should escort him four amot. And if he escorted him, what is his reward? Regarding him the verse says: "He who is gracious to the poor lends to Hashem" (ibid.). And in the Yerushalmi at the end of Bikkurim, Rabbi Yose said: Those who stand before the deceased do not stand [only] before him, but rather before those who are performing kindness for him. And the Tur wrote in the name of the Ritz Gi'at that from this we learned that even those who are not obligated to escort the deceased according to what will be explained, nevertheless they are obligated to stand before the deceased, and also before those escorting him since they are engaged in a mitzvah. And a coffin that passes from place to place, if its skeletal structure is intact – one is obligated to escort it just as at the time of taking out the deceased. (See Taz subsection 2, who maintained that only before the escorts must one stand. And in my humble opinion it appears that the intent of the Yerushalmi is that also before the escorts one must stand. And that which it said "they do not stand except etc." – this is its explanation: they do not stand before the deceased alone, but also before the escorts).

The law of escorting the deceased is not equal for every person. For if the deceased is a great man who read and studied and taught others – there is no measure. Even if there are several thousands of escorts – everyone is obligated to escort him, and one cancels the study of Torah for him in order to escort him. And one who read and studied, but has not yet taught students, if there are sixty myriad there is no need to be canceled from the study of Torah for him. And consequently, according to the law, one always cancels the study of Torah for him, for sixty myriad is not common, obviously. But for a simple man who did not read and did not study, since he has someone to occupy themselves with him – one does not cancel the study of Torah for him. And specifically when there are ten, so that they can say Kaddish and Tzidduk HaDin.

Therefore, for such a deceased person—one occupies oneself with Torah and does not desist from Talmud Torah. And also there is no need to go out and see if there are those with him for his needs, for presumably there are enough for his needs. And since there are those occupied—he shall sit and study, and shall not desist from Talmud Torah. And tinokot shel beit raban are not interrupted at all, even when a great man dies, for the world only exists through the breath of tinokot shel beit raban. And it appears that also the teacher who studies with them—shall not desist from his study with them, for if he desists, they also will desist. Our teacher, the Rema, wrote that some say that now, presumably, we desist, for you have no one of Israel in this time who is not in Mikra or in Mishnah. Thus far his words. And this is according to their generations, understood. And regarding a woman, some say her law is like one who does not read or repeat, since she is not commanded in Talmud Torah. And some say her law is like one who reads and repeats. And so they practiced regarding a woman and a child to be lenient. And the reason regarding "reads and repeats" that the measure is six hundred thousand: for just as the giving of the Torah was with six hundred thousand—so too is its taking. That is to say, that this one who studied Torah in his life, and when he died it was ceased—it must also be with six hundred thousand.

And that which has been explained, that one cancels Talmud Torah for the sake of one who read and repeated—this is at the time of his removal to escort him. However, before the funeral procession, as long as he is laid out for burial—one does not cancel Talmud Torah for his sake. Rather, if there are societies in the city where each one occupies itself on its day—those upon whom this day does not fall are permitted, whether in labor or in Talmud Torah. And even if there are no societies in the city, such that the entire city is forbidden in labor and they are obligated to occupy themselves with his burial needs, as I wrote in siman 343, nevertheless, they do not need to be canceled from Talmud Torah except at the time of his removal alone to escort him. And know that this which has been explained, that for one who did not read and did not repeat one does not cancel from Talmud Torah when there are those occupying themselves sufficient for his needs—this is only from Talmud Torah. However, from other work—they must be canceled at the time of the funeral procession. And they are obligated to escort him even when there are societies in the city.