Reference for Moed Katan 49:6

דלא קאי התם בשעת יציאת נשמה

But yet if one stands here, at the time of a person breathing his last, one is [also] in duty bound [to rend his clothes]. as it is taught: R'Simeon B'Eleazar says, One who stands near the dying, at the time when he breathes his last, he is in duty bound to rend [his clothes]: To what is this like? T a scroll of the Law that is burnt,<span class="x" onmousemove="('comment',' Cf. infra ');">⁹</span>

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