And whoever in the open field touches one who is slain with a sword, or a dead body, or a bone of a man, or a grave, shall be unclean seven days.
Torah Temimah: Niddah 55a — Flesh of a corpse conveys impurity whether moist or dry, as it is written “or a bone” — similar to a bone: just as a bone is dry, so here [flesh] even when dry.
English: Flesh of a corpse conveys impurity whether moist or dry, as it is written “or a bone” — similar to a bone: just as a bone is dry, so here [flesh] even when dry.
Comparison of flesh to bone for the dry state.
Corpse flesh conveys impurity even after it has dried, just as a bone does.