Reference for Shabbat 304:2

א"ר אבהו כל שאומרים בפני המת יודע עד שיסתם הגולל פליגי בה רבי חייא ור"ש ברבי חד אמר עד שיסתם הגולל וחד אמר עד שיתעכל הבשר

R. Hiyya and R. Simeon b. Rabbi differ therein: one maintains, until the top-stone closes [the grave]; whilst the other says, until the flesh rots away. He who says, until the flesh rots away. — because it is written, But his flesh upon him hath pain and his soul within him mourneth.<span class="x" onmousemove="('comment',' I.e., he suffers pain and grief — a sign of consciousness — as long as his flesh is upon him. ');">²</span>

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