四分律行事鈔資持記 3.884

3.884

五中，初引論。不得送白衣喪者，必是二親，準理應得。除觀無常者，謂不由他請，非為世情；欲資道行，故是開限；不可倚濫，以飾己非。執母屍者，摩觸犯境，通死女故；報恩事切，故獨開之。殯即土葬，殮字去呼，謂衣覆屍也。聖下，勸依。然雖盡禮，須避譏，疑故令量機等。

In the fifth [part]: first, it cites the treatises. Not being permitted to escort the funeral of a white-robed layperson: if it is certainly one's two parents, in principle it should be permitted. "Except to contemplate impermanence" means not being prompted by another's request, nor for worldly sentiments; wishing to support practice on the path, it is therefore an exceptional limit; one must not rely on it improperly to disguise one's own fault. "Holding one's mother's corpse": touching is an object of offense, which extends to dead women; because the matter of repaying kindness is urgent, an exception is made for it alone. "Interment" (bin) is burial in earth. The character lian ("shrouding") is pronounced in the departing tone; it means covering the corpse with garments. From "the sage" onward, it encourages compliance. However, although fulfilling the rites completely, one must avoid slander and suspicion; therefore it enjoins gauging the capacity of others, and so on.