Benefiting the Public at a Funeral

The Chidushei Harim zy”a (quoted in Likutei Yehuda) explains that the chesed one does for the dead is to arrange his levaya. This is a great act of kindness, as the funeral is the last time a person can do mitzvos. The pasuk says (Tehillim 88:6) that one becomes free when he dies. Chazal explain (Shabbos 30A) that a dead person is free from mitzvos, as he can no longer perform them. The Torah, therefore, provided them with one more mitzvah opportunity by granting them a levaya, where people could escort the meis and, thereby, obtain a mitzvah. Thus, the nifter gets the mitzvah of benefiting the public by granting them a mitzvah opportunity.

Therefore, providing a dead person with a funeral is a great chesed.