Rif Brachot 10b

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10b

{MISHNAH continued:}
{the Rif's girsa has missing: and from all the commandments written in the Torah}

WITH REGARD TO THE BEARERS OF THE BIER AND THOSE WHO RELIEVE THEM AND THOSE WHO RELIEVE THEM AGAIN, WHETHER IN FRONT OF THE BIER OR BEHIND THE BIER — THOSE IN FRONT OF THE BIER, IF THEY ARE STILL REQUIRED, ARE EXEMPT; BUT THOSE BEHIND THE BIER EVEN IF STILL REQUIRED, ARE NOT EXEMPT.
BOTH, HOWEVER, ARE EXEMPT FROM [SAYING] THE TEFILLAH

Gemara:
"{If the dead body} lies before him" - yes. Implying that if it does not lie before him - no.
And I'll pose a contradiction {from Moed Katan 23b}:

One whose dead body lies before him eats in another house. If he has no other house, then he eats in his friend's house. If he has no friend's house, he erects a partition and eats. If he has nothing with which to make a partition, he turns away his face and eats. And he does not recline {while eating} nor does he eat meat nor drink wine, and he does not bless, nor bentch {lead bentching}, nor do others say a blessing for him or invite him to join the bentching, and he is exempt from reading Shema, and from prayer {Shemoneh Esrei} and from tefillin (, and from all mitzvot mentioned in the Torah). And on Shabbat he reclines and eats, and eats meat, and he blesses {beforehand} and bentches {leads}, and others may say the blessing for him, and invite him to join the bentching. And he is obligated in reading Shema, and prayer, and in all the mitzvot written in the Torah. Rabban Gamliel says: since he is obligated in these, he is obligated in all of them. And Rabbi Yochanan says that the difference between them {Rabban Gamliel and the first opinion} is marital relations {which Rabban Gamliel would obligate him in}.

Still, it states that he eats in another house