Rif Brachot 11a

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11a

in another house, and even so he is exempt from reading Shema and from the prayer.

Rav Ashi said {to answer the contradiction}: The entire time it upon him to bury it, it it as if it lies before him. For it is written {in Bereishit 23:4 , where Avraham wishes to buy a plot of land to bury Sara:}

ד גֵּר-וְתוֹשָׁב אָנֹכִי, עִמָּכֶם; תְּנוּ לִי אֲחֻזַּת-קֶבֶר עִמָּכֶם, וְאֶקְבְּרָה מֵתִי מִלְּפָנָי.

4 'I am a stranger and a sojourner with you: give me a possession of a burying-place with you, that I may bury my dead out of my sight.'

At that time was it before him? Rather, the entire time it is incumbent upon him to bury it, it is not it lies before him.

The Sages learnt {in a brayta}: One who watches a dead body, even though it is not his {relative}, he is exempt from reading Shema and from prayer and from tefillin, and from all the mitzvot mentioned in the Torah. And if they are two, this one watches while this one reads, this one watches while this {other} one reads {Shema}.

The Sages learnt {in a brayta}: A man should not walk in the cemetary with tefillin on his head and a sefer Torah in his arms, and read in it and pray, and if he does so, he violates Mishlei 17:5:

ה לֹעֵג לָרָשׁ, חֵרֵף עֹשֵׂהוּ; שָׂמֵחַ לְאֵיד, לֹא יִנָּקֶה.

5 Whoso mocketh the poor blasphemeth his Maker; and he that is glad at calamity shall not be unpunished.

and specifically within 4 cubits, for the master said: a dead body grasps 4 cubits in terms of reading Shema, but outside 4 cubits it is permitted.
{citation from Brachot 3b} Rabbi Zerika cited Rabbi Ami who cited Rabbi Shimon ben Lakish {we have in our Gemara Rabbi Yehoshua ben Levi, which is a difference of only a shin vs. a yud, and in context in our gemara Rabbi Zerika cited Rabbi Yehoshua ben Levi earlier}: We only say before a dead body matters pertaining to the dead.
Rabbi Abba bar Kahana said: This is only needed to connote that even words of Torah, but for worldly matters, no {and so it is permitted}.
And some say: Rabbi Abba bar Kahana said: This is only needed to connote that even words of Torah, and certainly wordly matters.

Rabbenu Hai Gaon, z"tzl, wrote in the name of others before him, that we conduct ourselves in accordance with the first formulation, that we do not say words of Torah before a dead body except for words of the dead one; however, wordly matters we do talk.

{Brachot 18a}
The Sages learnt {in a brayta}: One who carries bones from one place to another place should not place them in a saddlebag and place them on his donkey and ride upon them, for he is thus treating them disrespectfully. And if he is afraid of thieves {our gemara has gentiles instead of thieves} or bandits it is permitted. And just as they said regarding bones, so did they say regarding a sefer Torah - that if he is afraid of thieves or bandits, it is permitted to put it on the donkey that he rides upon.

Rechava cited Rav Yehuda: Whoever sees a dead body and does not accompany it (in the funeral procession) violates Mishlei 17:5:

ה לֹעֵג לָרָשׁ, חֵרֵף עֹשֵׂהוּ; שָׂמֵחַ לְאֵיד, לֹא יִנָּקֶה.

5 Whoso mocketh the poor blasphemeth his Maker; and he that is glad at calamity shall not be unpunished.

and if he accompanies him, what is his reward?
Rav Asi said: Upon him Scriptures states (Mishlei 19:17):

יז מַלְוֵה ה, חוֹנֵן דָּל; וּגְמֻלוֹ, יְשַׁלֶּם-לוֹ.

17 He that is gracious unto the poor lendeth unto the LORD; and his good deed will He repay unto him.

{with מַלְוֵה - lender - being revowelized as melaveh, to accompany.}