DEUT1742 We are obligated to bury the dead. Rabbi Simlai expounded, "The beginning of the Torah deals with chesed, and the end of the Torah deals with chesed. The beginning of the Torah records that God clothed the naked (see Braishis 3:21). The end of the Torah records that God buried the dead. (Sotah 14a). The Talmud states further, "Just as God buried the dead, so too must you emulate Him and bury the dead." (ibid). A person is obligated to interrupt his Torah studies to attend a funeral. As long as there are people who will take care of all the funeral arrangements, a person need not interrupt his Torah study until the actual time of the funeral. (Yorah Daiah 361:1, 2 and Shach 1,2). Whoever sees the funeral and does not join the procession is guilty of "mocking the poor" and deserves to be excommunicated. A person must accompany the dead for at least four amos (app. 8 feet). (Yorah Daiah 361:3)