English: One whose dead lies before him is exempt from all the commandments stated in the Torah. And even if the body is not literally before him, once the obligation to bury rests upon him it is as if the body lies before him, as it is said “that I may bury my dead from before me.”
On the daf / in context: Berachos 18a (and Moed Katan / related) discusses the exemption of an onen from mitzvos. The verse is used to equate the legal responsibility for burial with the physical presence of the body before him.
Type of Learning
Custom (Bavli — onen exemption and equivalence)
What Is Learned
An onen whose deceased is his responsibility is exempt from positive mitzvos even when the body is not physically present, because the burial obligation itself renders the case “before him.”