Talmud for Moed Katan 47:9

Samuel said, PḤZ are obligatory, NTR meritorious²⁴²Babli 24a.. Uncovering the head, turning around the tear²⁴³One has to wear the kaftan which was torn in honor of the deceased for the entire week (except the Sabbath) but after the funeral the tear should not be seen., turning the couch upright²⁴⁴So it cannot be used., are obligatory. Wearing shoes, sexual relations, washing²⁴⁵These three items are to be read in the negative: Not wearing shoes, not having sexual relations, not bathing., are meritorious. A student of Samuel had sexual relations. Samuel heard, was offended by him, and he died. He said, this was said as legal rule; maybe to be acted on? Rav said, ḤZ are obligatory, PN meritorious. Turning around the tear, turning the bed upright, are obligatory; uncovering the head, wearing shoes, are meritorious. Two of Rebbi’s sons went out, one with his head uncovered having taken off his shoes; the other with his head covered wearing shoes²⁴⁶This proves that Rebbi did not insist in his own family that particular rules should be followed. The case shows that it was not done that a person of rank would be seen in public without having his head wrapped in a kefiyah.. Rebbi Jonah went up to Rebbi Gorion, who came out to him wearing shoes. He said to him, what are you thinking? That one will adopt action from you²⁴⁷To change the general practice in Galilee not to wear shoes during the Seven days of mourning.? One does not learn action from an unimportant personality.