פירוש על קידושין 63:14

[If my] father says, "Give me water": And there is another mitzvah before me to do, such as to bury the dead or a funeral.

The issue here is a conflict between honoring one’s parent and performing a mitzvah. According to the first opinion, since all Jews are obligated to perform mitzvoth, the son should first perform the mitzvah and then honor is father. But the second opinion looks at the issue more pragmatically—can both mitzvoth be accomplished. If the other mitzvah, for instance, such as burying the dead, can be performed by others, then he should let others do that mitzvah and he should help his father. Note there is still a hierarchy here, but if it is possible to avoid the conflict, the conflict should be avoided.