DEUT1489 Do not eat of the second tithe or of any other hallowed food when a close relative has died and is not yet buried. When a Jew eats of the second tithe, which has to be consumed in Jerusalem, or when he eats of any other hallowed meat or food, it is as if he partakes of food from the table of Hashem. At a time when a person is stricken with grief over the death of a loved one, it is inappropriate for him to approach the table of the King. In addition, the eating of the meat of an offering contributes to the atonement of the person who brought the offering. Without question, those who brought offerings would eat meat with this thought in mind, with reverence and devotion, hoping that by so doing, they would draw closer to Hashem. When someone is shrouded in grief, or is worried, unsettled and fearful, his mind is not capable of such thoughts of holiness. At such a time, therefore, it is not fitting for him to eat from the meat of an offering.