פירוש על ברכות 3:2

להתחיל ולגמור – the first paragraph of the Recitation of the Shema (Deuteronomy 6:4-9).

Introduction This mishnah continues to deal with who is exempt and who is liable to recite the Shema at a funeral.

לשורה – that they would make row upon row [of comforters] surrounding the mourner to comfort him when returning from the grave.

When they have buried the dead and returned [from the grave], if they have time to begin and finish [the Shema] before they get to the row, they should begin, but if not they should not begin. Once the dead has been buried, people proceed from the grave out towards the edge of the cemetery where they form a line to console the mourners. If while going from the grave to the line they have time to recite the Shema, they should do so, but only if they can finish the Shema before they get to the line. If they cannot, they should not begin. Rather they should wait to begin the Shema until they are done consoling the mourners.

ואם לאו – that the path from the graveside until the place when they make the rows [of condolence for the mourner] and there is no time to begin and complete [the recitation of the Shema] until they would arrive at the rows [of condolence].

Those who stand in the row, those on the inside are exempt, but those on the outside are liable. When standing in the row, only those on the inside, who actually see the mourners, are exempt from the Shema. Those on the outside who can’t see the mourners are obligated to say the Shema because they are not actually participating.

הפנימים – those who can see the mourners.

וחיצונים – those who cannot see the faces of the mourners.