GEN1150 One whose dead one is before him is exempt from all of the
mitzvoth of the Torah. And though the body may not actually be in front of him, still, since it is incumbent upon him to bury it, it is considered as lying in front of him, as it is written: “And I will bury my dead one from before me”
Berachot 18a TEMIMAH-GEN 105
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