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Jewish sources explain the custom of laying the deceased on the floor after death as rooted in biblical teaching about human mortality and earth, and as an expression of kavod ha-met (honoring the dead) and ultimate humility before God. Rabbinic, medieval, and Hasidic sources ground this practice in both spiritual principle and halakhic obligation.
כִּֽי־עָפָ֣ר אַ֔תָּה וְאֶל־עָפָ֖ר תָּשֽׁוּב