四分律刪繁補闕行事鈔 3.326

3.326

二明送終法。然僧法儀式，遠存出離；送終厚葬，事出流俗。若單省隨時，則過成不忍；必虛費莊飾，便同世儀；今當去泰去約，務存生善。就中分二：初將屍出法，二明葬法。

Second, explaining the method for conducting the final rites. The saṃgha’s rules and ceremonies fundamentally aim at transcendence; conducting final rites with lavish burials is a matter arising from worldly customs. If one is excessively simple and frugal according to the moment, the error of becoming callous arises; if one must wastefully ornament and adorn, it becomes identical to worldly ceremonies. Now, one should discard excess and discard frugality, striving to preserve the engendering of goodness. Within this there are two parts: first, the method for carrying the corpse out; second, explaining the burial method.