סימן קצט סעיף טו

לֹא יֵלֵךְ בְּבֵית הַקְבָרוֹת אוֹ בְּתוֹךְ אַרְבַּע אַמּוֹת שֶׁל מֵת וְכֵן בְּכָל הַחֶדֶר שֶׁהַמֵּת הוּא שָׁם כְּשֶׁתְּפִלִּין בְּרֹאשׁוֹ אוֹ צִיצִית בְּבִגְדוֹ, מִשּׁוּם לוֹעֵג לָרָשׁ. וְאִם הֵם מְכֻסִּים, מֻתָּר. וְכֵן לֹא יִתְפַּלֵּל שָׁם וְלֹא יֹאמַר שָׁם מִזְמוֹרִים, אֶלָּא מַה שֶׁהוּא לִכְבוֹד הַמֵּת.

You may not go to the cemetery,¹³This applies even within four amos of the entrance to the cemetery unless there is a separation between the entrance and the actual cemetery. According to Magin Avrohom it is forbidden to wear them in the cemetery itself, even if you are more than four amos away from a grave. Others are lenient in their respect. or within four amos of the deceased, or in a room where the deceased lies while wearing Tefillin upon your head or tzitzit in your garment, for it seems as if you are "mocking the poor."¹⁴Poor refers to their inabilty to perform mitzvos. (See Mishnah Berurah 45:1.) This applies even regarding the grave of a child for his soul may be that of a great person. This does not apply to a grave of a woman for even in her lifetime she was poor (exempt) from mitzvos. Mishnah Berurah 23:5. But if they¹⁵If the Tefillin are covered. The straps of the Tefillin must also be covered. are covered, it is permitted. Likewise, you are not allowed to pray there,¹⁶It is also forbidden to recite the Krias Shema. Mishnah Berurah 71:15, 17. or to recite Psalms, unless it is in honor of the dead.

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.)