Reference for Shabbat 277:21

מת שלח להו מת לא יתעסקו ביה לא יהודאין ולא ארמאין לא ביום טוב ראשון ולא ביום טוב שני

Then let him give it to an Israelite child? — He would come to adhere [to this practice when he grew up]. Then let him give it to an adult Gentile? … He might come to substitute an Israelite for him. As for a corpse. he sent [word to them]: Neither Jews nor Syrians [non-Jews] may occupy themselves with a corpse, neither on the first day of a Festival nor on the second.<span class="x" onmousemove="('comment',' Though the second is only a Rabbinical institution. ');">³⁹</span>

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