א מְבַטְּלִים תַּלְמוּד תּוֹרָה לְהוֹצָאַת הַמֵּת. לְמָאן דְּמַתְנֵי לַאֲחֵרִים, אֵין לוֹ שִׁעוּר, אֲפִלּוּ יֵשׁ עִמּוֹ כַּמָּה אֲלָפִים מִתְבַּטֵּל בִּשְׁבִילוֹ. לְמָאן דְּקָרֵי וְתָנֵי, דְּהַיְנוּ שֶׁקָּרָא וְשָׁנָה וַעֲדַיִן לֹא שָׁנָה לַתַּלְמִידִים, אִם יֵשׁ ס' רִבּוֹא אֵין צָרִיךְ לְהִתְבַּטֵּל בִּשְׁבִילוֹ. לְמָאן דְּלֹא קָרֵי וְתָנֵי, כֵּיוָן שֶׁיֵּשׁ לוֹ מִי שֶׁיִּתְעַסֵק עִמּוֹ אֵין צָרִיךְ לְהִתְבַּטֵּל בִּשְׁבִילוֹ, וְהוּא שֶׁיֵּשׁ שָׁם עֲשָׂרָה. וְיֵשׁ אוֹמְרִים דְּעַכְשָׁיו מִן הַסְּתָם מְבַטְּלִין, שֶׁאֵין לְךָ אֶחָד מִיִּשְׂרָאֵל בַּזְּמַן הַזֶּה שֶׁאֵינוֹ בַּמִּקְרָא אוֹ בַּמִּשְׁנָה. (בֵּית יוֹסֵף בְּשֵׁם הריטב"א פ"ב דִּכְתֻבּוֹת שכ"כ בְּשֵׁם סמ"ג) וְאִשָּׁה, יֵשׁ אוֹמְרִים שֶׁדִּינָה כְּמָאן דְּקָרֵי וְתָנֵי; וְיֵשׁ אוֹמְרִים שֶׁדִּינָה כְּמָאן דְּלֹא קָרֵי וְתָנֵי, וְכֵן נָהֲגוּ בְּאִשָּׁה וְתִינוֹק לְקֻלָּא. וְאֵין מְבַטְּלִין תַּלְמוּד תּוֹרָה לְמֵת, כְּשֶׁיֵּשׁ מִי שֶׁיִּתְעַסֵק עִמּוֹ כָּל צָרְכּוֹ, אֶלָּא עוֹסֵק בַּתּוֹרָה. וְאֵינוֹ צָרִיךְ לָצֵאת וְלִרְאוֹת אִם יֵשׁ עִמּוֹ כָּל צָרְכּוֹ אִם לָאו, אֶלָּא כֵּיוָן שֶׁיֵּשׁ שָׁם מִי שֶׁיַּעֲשֶׂה מַעֲשֶׂה, תַּלְמוּד תּוֹרָה שֶׁלּוֹ קוֹדֵם. וְתִינוֹקוֹת שֶׁל בֵּית רַבָּן אֵין מִתְבַּטְּלִין כְּלָל.
1 One suspends the study of the Torah for the sake of taking out the dead [for burial]. For one who taught others there is no limit, [i.e.,] even if there are many thousands [present] with him [the dead], one must suspend himself [from studies] for his sake. For one who read [Bible] and studied [ Mishna ], i.e., one who read [Bible] and studied [ Mishna ] but has not yet taught students, — if there are sixty myriads [attending the funeral], one need not suspend himself [from studies] for his sake. For one who has not read [Bible] nor studied [ Mishna ], — as long as there is someone looking after [his burial needs], one need not suspend himself [from studies] for his sake, provided that [at least] ten people are [present] there. Some say that today, [ even ] without knowing [ one's scholastic ability ] we suspend [ studies ], for there is no man from among Israel nowadays, who is not [ versed ] in Bible or Mishna. [With respect to] a woman, some say that her status is like one who read [Bible] and studied [ Mishna ]; and some say that her status is like one who has not read [Bible] nor studied [ Mishna ]. And thus is the accepted practice regarding a woman and a child, — to adopt the lenient view. One does not suspend the study of the Torah for the sake of attending to [the burial needs of] the dead, when there is someone [else] who will attend to his need[s] sufficiently; but one occupies himself with [the study of] the Torah and is not required to go out and see whether all his [burial] need[s] are [attended to] or not; but as long as there is some one who will perform the [necessary] work [with respect to the corpse], his study of the Torah has priority. School children are not suspended [from their studies] at all.