סימן קצו סעיף ז
מִי שֶׁהוּא אוֹנֵן בִּשְׁעַת קְרִיאַת שְׁמַע וּתְפִלָּה, וּלְאַחַר שֶׁנִּקְבַּר הַמֵּת עָבְרָה רְבִיעִית הַיוֹם שֶׁהוּא זְמַן קְרִיאַת שְׁמַע, מִכָּל מָקוֹם אוֹמֵר גַּם קְרִיאַת שְׁמַע וּבִרְכוֹתֶיהָ (בְּלֹא תְפִלִּין) עַד שְׁלִישׁ הַיּוֹם. אֲבָל אִם עָבַר גַּם שְׁלִישׁ הַיּוֹם, אוֹמֵר קְרִיאַת שְׁמַע בְּלֹא הַבְּרָכוֹת (עַיֵן לְעֵיל סִימָן יז סוֹף סָעִיף א, וְצָרִיךְ עִיוּן). וּתְפִלַּת שְׁמוֹנֶה עֶשְׂרֵה, מֻתָּר לְהִתְפַּלֵל עַד חֲצוֹת הַיוֹם. וּמוּסָף בְּרֹאשׁ חֹדֶשׁ, יָכוֹל לְהִתְפַּלֵל גַם אַחַר כָּךְ, שֶׁזְּמַנָּה כָּל הַיּוֹם. וּמִבִּרְכוֹת הַשַׁחַר לֹא יֹאמַר כִּי אִם שָׁלֹשׁ בְּרָכוֹת, שֶׁלֹּא עָשַׂנִי גוֹי, שֶׁלֹּא עָשַׂנִי עָבֶד, שֶלֹּא עָשַׂנִי אִשָׁה, וּבִרְכוֹת הַתּוֹרָה, שֶׁאֵלּוּ זְמַנָּן כָּל הַיוֹם. וּשְׁאָר הַבְּרָכוֹת, לֹא יֹאמַר לְאַחַר שֶׁעָבַר זְמַנָן, כֵּיוָן שֶׁבִּשְׁעַת חוֹבָתָן, הַיְנוּ בַבֹּקֶר, הָיָה פָטוּר. וְאִם נִקְבַּר הַמֵּת קֹדֶם שְׁלִישׁ הַיוֹם וּבֵיתוֹ רָחוֹק מִבֵּית הַקְּבָרוֹת שֶׁעַד שֶׁיַגִּיעַ לְבֵיתוֹ יַעֲבֹר שְׁלִישׁ הַיוֹם, טוֹב יוֹתֵר שֶׁיִכָּנֵס לְאֵיזֶה בַיִת סָמוּךְ לְבֵית הַקְּבָרוֹת לִקְרוֹא קְרִיאַת שְׁמַע וּלְהִתְפַּלֵל בַּזְמַן הָרָאוּי, אוֹ אֲפִלּוּ בַחוּץ בְּמָקוֹם נָקִי. וּמִיָד כְּשֶׁמַּתְחִילִין לְהַשְׁלִיךְ עָפָר עַל הַמֵּת, יָכוֹל לִקְרוֹא קְרִיאַת שְׁמַע וּלְהִתְפַּלֵל, אַף עַל פִּי שֶׁהָאֲבֵלוּת עֲדַיִן אֵינָהּ חָלָה (כְּדִלְקַמָּן רֵישׁ סִימָן רד)
If a person is an onein, when it is time to recite Krias Shema7If he sees that the period of oneenas will extend right up to end of the time of Kerias Shema, which is a fourth of the day, and if he begins his prayers in proper order, he will pass the time of Kerias Shema, he should first say Kerias Shema without its berachos, and then begin to pray in the proper order and repeat the Kerias Shema with its berachos. (Mishnah Berurah 71:4) and Shemoneh Esrei, and by the time the burial is finished, a fourth of the day will have passed, (which is the time limit for saying Krias Shema), he may say Kerias Shema and its berachos without Tefillin until the third of the day. If a third of the day had passed before the burial he may still say Kerias Shema, [but] without its berachos. [However] the prayer of Shemoneh Esrei may be said until midday; and the Musaph service of Rosh Chodesh may be said even later, for it may be said the entire day. Of the morning berachos he should say only three: "Who did not make me a gentile," "Who did not make me a slave," "Who not make me a woman." He should also say the berachos over the Torah as they may be said the entire day. The other berachos should not be said after their time has passed, since at the proper time, which is the morning, he was exempt. If the deceased was buried before a third of the day, and his house is far away from the cemetery, so that by the time he reaches his house, a third of the day will have passed, it is best that he should enter a house near the cemetery, to say Kerias Shema and Shemoneh Esrei, at the proper time, or he may do so even in the open in a clean place. As soon as they begin to throw earth on the body, he may recite the Kerias Shema and Shemoneh Esrei even though the period of mourning has not yet begun.8See below, Chapter 204.
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן העולם הבא שנאמר הליכות עולם לו אל תקרי הליכות אלא הלכות (נדה ע"ג.)