ברכות ג׳Berakhot 3

Mishnah 1א׳

מִי שֶׁמֵּתוֹ מוּטָל לְפָנָיו, פָּטוּר מִקְּרִיאַת שְׁמַע, מִן הַתְּפִלָּה וּמִן הַתְּפִלִּין. נוֹשְׂאֵי הַמִּטָּה וְחִלּוּפֵיהֶן וְחִלּוּפֵי חִלּוּפֵיהֶן, אֶת שֶׁלִּפְנֵי הַמִּטָּה וְאֶת שֶׁלְּאַחַר הַמִּטָּה, אֶת שֶׁלַּמִּטָּה צֹרֶךְ בָּהֶן פְּטוּרִים, וְאֶת שֶׁאֵין לַמִּטָּה צֹרֶךְ בָּהֶן חַיָּבִין. אֵלּוּ וָאֵלּוּ פְּטוּרִים מִן הַתְּפִלָּה:

One whose dead lies before him, he is exempt from reciting the Shema, from saying Shemoneh Esrei and from wearing tefillin. The pall bearers and their replacements and the replacements of the replacements, regardless of whether they are in the front or in the back of the casket: those that are needed to carry the casket are exempt, and those that are not needed to carry the casket are obligated [to recite Shema]. These and those are exempt from reciting Shemoneh Esrei.

Mishnah 2ב׳

קָבְרוּ אֶת הַמֵּת וְחָזְרוּ, אִם יְכוֹלִין לְהַתְחִיל וְלִגְמֹר עַד שֶׁלֹּא יַגִּיעוּ לַשּׁוּרָה, יַתְחִילוּ. וְאִם לָאו, לֹא יַתְחִילוּ. הָעוֹמְדִים בַּשּׁוּרָה, הַפְּנִימִים פְּטוּרִים, וְהַחִיצוֹנִים חַיָּבִין:

When they have buried the dead and returned: If they are able to start and to finish before they reach the [place where they stand in a] line, they should start. If not, they should not start. As for those standing in a line, the ones standing on the inside are exempt and the ones standing on the outside are obligated.