四分律刪繁補闕行事鈔 3.326

3.326

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.