Quoting%20commentary for Berakhot 38:1

העומדים בשורה וכו': ת"ר שורה הרואה פנימה פטורה ושאינה רואה פנימה חייבת רבי יהודה אומר הבאים מחמת האבל פטורין מחמת עצמן חייבין:

As for those who stand in the row, etc. Our Rabbis have taught : The row which looks upon the inner space is exempt [from reading the Shema']; but the row which does not look upon the inner space is under the obligation. R. Judah says : Those who come out of regard for the mourner are exempt ; but those who come on their own account are under the obligation.

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