Shulchan Arukh, Yoreh De'ah Siman 356
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מת שלא היה לו צרכי קבורה וגבו לו והותירו אם כשגבו יחדו לצרכי זה המת ינתנו ליורשיו ואם לאו יעשו מהם צרכי מתים אחרים:
A dead person who did not have [sufficient funds] for the burial needs and they raised [money] for his sake and there was a surplus; if at the time they collected the [money it was done specifically] for the needs of this particular dead person, [the surplus] should be given to his heirs; but if not [collected specifically for this particular person, the surplus] should be used for the needs of other dead.¹ § 349, 1), and consequently, the surplus should not be prohibited for general use, neverthelss, since the deceased was put to shame through the public collection of funds for his funeral needs, we say that the dead forgives his humiliation for the sake of his heirs only (ibid. 48a; supra § 253, 6). It follows therefore, that a woman may not collect her marriage settlement (Kethubah), nor a creditor his debt, from this surplus — A.H. The collection refers to money or other articles for the sake of the dead — ShaK. If the collector withholds the surplus in order to erect a monument over the grave of the dead person, and the heir demands the surplus for himself, contending that many other graves are also without monuments, the surplus must be given to the heir, unless it is customary that all the members of the dead person’s family have monuments on their graves, in which case the collector may use the money for the monument — P.Tesh. Cf. Ḥ.M. § 210 end, Gloss: ‘Anything which is transferred to the dead for the sake of his burial needs, becomes the property of the deceased.’
footnotes: ¹ Mishna Shek. II, 5. Although we accept the principle that ‘designation is not considered a reality’ (San. 47b; supra