Musar for Berakhot 35:5
והתניא המשמר את המת אע"פ שאינו מתו פטור מק"ש ומן התפלה ומן התפילין ומכל מצות האמורות בתורה משמרו אע"פ שאינו מתו מתו אע"פ שאינו משמרו
Who watches the body, although it is not his dead, is exempt from reading the Shema', from Tefillah, Tefillin, and all the commandments mentioned in the Torah ! "Who watches the body, although it is not his dead" [so stated the Baraita ; therefore it is to be inferred] if it is his dead, although he does not watch the body, [he is exempt].
Mesilat Yesharim
They further said: "if a man was carrying [a sefer Torah] from one place to another, he should not put it in a saddle-bag and place it on his donkey and ride on it. Rather, he should carry the scroll on his lap" (Berachot 18a).
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