The funeral rites belong to the rites of incorporation: they help the transition of the dead from the community of the living to the underworld, and, especially, the transition of the living to the new situation after the departure of one of their members.
Bremmer, following van Gennep, establishes the funeral as structurally oriented toward the living rather than only the dead, functioning as a rite of incorporation that reconstitutes the social body bereaved of one of its members.
, The Early Greek Concept of the Soul, 1983thesis