פירוש על ברכות 34:13

THIS IS RASHI’S TEXT: Those pallbearers that are behind the bier, even if they are still needed to carry the bier are obligated to recite the sh’ma, because in reality they were never used to carry the bier,¹See Rashi ד'ה ושלאחר. It seems that Tosfos might have had a slightly different text of Rashi. In Our reading of Rashi, it seems that he is saying that since those who are behind the bier fulfilled their obligation to do the mitzvoh; they must now recite the sh’ma. It does not say that they were never called upon again to carry the bier. because they had already carried their share. And it is somewhat bewildering to explain this idiom. What is the Mishna saying with the words “even when they are needed”? For those who were behind the bier, according to Rashi’s explanation never actually carried the dead body.
Therefore it appears that the correct text is as the books whose text reads: those who are in front of the bier and those who are behind the bier, those who are needed to carry the bier are exempt from reading sh’ma and those who are not needed to carry the bier are obligated to read the sh’ma.

BOTH THESE AND THOSE ARE EXEMPT FROM [RECITING THE AMIDAH] PRAYER. Those who are needed to carry the bier and those who are not needed are exempt from prayer. However, to recite sh’ma and wear t’filin they are obligated. And the beginning of the Mishna that says an onain whose dead relative is lying before him, is exempt from reciting sh’ma and wearing t’filin etc. even though the Mishna does not mention that he is exempt from prayer, it is a kal v’chomer that he is exempt from prayer.
If so, why didn’t the Mishna mention that one’s whose relative died is exempt from reciting sh’ma? But the Mishna only wanted to mention in the beginning the differences between the pallbearers who are not needed because they already carried the bier and one who’s dead relative is laying before him.

Waiting to relieve the bearers.

Having already borne the coffin.