ברכות ב׳:ח׳ - ג׳:א׳

לא כל הרוצה ליטול את השם יטול – If he is not considered a Sage and someone distinguished in other things, it would only be considered as excessive pride if he would attempt to show that he can demonstrate spiritual intentionality. And the Halakha does not follow Rabban Gamaliel. And we see that some of our Rabbis who say that nowadays, any person can recite the Shema on the first night (following their wedding) since in these generations, there is not that much spiritual intention on the other days and if he didn’t recite [the Shema] on the first night (following his wedding), it would appear like a greater haughtiness if he is able [to recite the Shema] with spiritual intentionality, in every hour other than now, because of his concern of fulfilling the Mitzvah of “being fruitful and multiplying.”

מי שמתו מוטל לפניו – One of the relatives that is obligated to observe mourning rituals on them when [one’s dead relative] is lying before him for burial.

פטור מקריאת שמע – because he is too preoccupied with the Mitzvah [of burial].

וחילופיהן – since it is the practice that people switch off because everyone wants to have the merit of [participating in ] the Mitzvah of [accompanying the dead].

את שלפני המטה – those whom are invited to carry [the bier] when the bier arrives near them [on the way to the cemetery].

את שלאחר המטה – that is to say, whether [we are referring to] those who are in front of the bier or those who are behind the bier, if the bier is in need of them to help carry it, they are exempt [from reciting the Morning Shema].

ואת שאין המטה צריך בהם – such as those who walk to accompany the deceased to merely honor him/her, are required [to recite the Shema].

אלו ואלו פטורים מן התפילה – Since it (the recitation of the Amidah)is not mandated by the Torah like the Recitation of the Shema, and there are those who say because it (the recitation of the Amidah) requires greater spiritual intention.