Manava Dharmashastra 5.90

5.90

svagrahaṇamācāryaviśeṣaṇaṃ manyate | "gurorgurau sannihita" (2|205) ityatideśāttadācārye'pi prāpte pratiṣedhaḥ | anye tu svaśabdaṃ bāndhavavacanaṃ vyācakṣate | atra tu pitaraṃ mātaramivi na vaktavyam| nityārthaṃ tvabhidhānamiti | guruḥ "alpaṃ vā bahu vā'pi" (2|146) ityanena ya uktaḥ | etānnirharato vrataviyogo nāstīti śrutasāmarthyāddarśayati | anyānnihṛtyānena viyujyata iti padārthasiddhiḥ |

The student, carrying his own dead Teacher, or tutor, or father, or mother, or monitor,—does not suffer in his observances.—(90).

Medhātithi’s commentary (manubhāṣya):
Some people think that the term ‘his own’ qualifies the ‘Teacher’ only; and it serves to exclude the Teacher’s Teacher, would be thought of as deserving the same treatment, according to what has been said above under 2.205.

Others again explain ‘his own’ as standing for one’s relations.

But in this latter case, it would seem unnecessary to mention the ‘father’ and the ‘mother.’ But it may be explained as emphasising the obligatory character of the rule as regards these particular relations.

‘Monitor’, ‘Guru’,—is one who has been described in 2.149.

There is no harm done to his observances by carrying the dead body of these persons; and what the text means by this specification is that there is interference in the observances by the carrying of the dead bodies of persons other than these—(90).