Rif Brachot 11b

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11b

Rabbi Yehoshua ben Levi said: whoever speaks after the bier of scholars {makes derogatory statements after their death} falls to Gehennom. For it states {in Tehillim 125:5):

ה וְהַמַּטִּים עֲקַלְקַלּוֹתָם-- יוֹלִיכֵם ה, אֶת-פֹּעֲלֵי הָאָוֶן: שָׁלוֹם, עַל-יִשְׂרָאֵל.

5 But as for such as turn aside unto their crooked ways, the LORD will lead them away with the workers of iniquity. {N} Peace be upon Israel.

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"Those who carry the bier and their replacements":
The Sages learnt {in a brayta}: They do not take out the body close to the time of reading Shema. But, if they started, they do not stop.

The Sages learnt {in a brayta}: The people who are occupied in eulogies - at the time the dead body lies before them, they go out one at a time and read {Shema}. If the dead body is not before them, they sit and read, and he {the mourner} sits sliently; they stand and pray, and he stands and justifies upon himself the din, saying: You are righteous, O Hashem, on all that comes upon us. May it be You Will before You, Hashem our God, to close our breaches and the breaches of your nation Israel with mercy.

MISHNAH:

WHEN THEY HAVE BURIED THE DEAD AND RETURNED [FROM THE GRAVE],
IF THEY HAVE TIME TO BEGIN AND FINISH [THE SHEMA'] BEFORE FORMING A ROW {to comfort the mourners} THEY SHOULD BEGIN,
BUT IF NOT THEY SHOULD NOT BEGIN.

AS FOR THOSE WHO STAND IN THE ROW, THOSE ON THE INSIDE ARE EXEMPT,
BUT THOSE ON THE OUTSIDE ARE NOT EXEMPT.

Gemara:
They learnt {in a brayta}: If they are able to begin and finish even a single perek or even a single pasuk they should begin, but if not they should not begin.

{Brachot 19b}
"Those who stand in the row":
The Sages learnt {in a brayta}: The row{s} that can see the face {haPanim. Perhaps this means the face of the mourner. Our gemara has penima, meaning the inside, so perhaps this means the the same} is exempt {from Shema}, and that cannot see the panim is obligated. Rabbi Yehuda says: those who are coming because of the mourner are exempt, but those who come because of honor {haKavod. Our gemara has atzmam - for themselves. HaKavod may mean the same, or else connote the honor to the dead, as opposed to that of the mourner} are obligated.

Rav Yehuda cited Rav: One who finds kelaim {forbidden mixture of linen and wool} in his clothes, he removes it, even in the marketplace. For it states in Mishlei 21:30:

ל אֵין חָכְמָה, וְאֵין תְּבוּנָה-- וְאֵין עֵצָה, לְנֶגֶד ה.

30 There is no wisdom nor understanding nor counsel against the LORD.

Any place where there is desecration of the Name {of God} we do not apportion honor to the teacher.

MISHNAH:
WOMEN, SLAVES AND MINORS ARE EXEMPT FROM RECITING THE SHEMA' AND PUTTING ON TEFILLIN,
BUT ARE SUBJECT TO THE OBLIGATIONS OF TEFILLAH, MEZUZAH, AND GRACE AFTER MEALS

Gemara:
Reading the Shema, and tefillin, since they are positive timebound mitzvot, and all positive timebound mitzvot women are exempt from.

Prayer, mezuza, and bentching which are positive, non-timebound mitzvot, and all positive non-timebound mitzvot