Escorting the Dead: The Power of Our Actions
Escorting the dead teaches us that there is a powerful relationship between life and death, the living and the dead. The actions of those who live affect the deceased. When we realize this, we have greater respect for our actions while alive: If we can impact those who are dead, how much more so can we do for those who live, especially ourselves.
One who refuses to escort the dead does not pay attention to the connection between the living and the deceased, is focused only on himself, and his actions lose meaning and their power is weakened. (Ein IYah – Berachot 18a)