At the end of 16b and the top of 17 Amud Aleph we learn that as a tribute to King Chizkiyahu, they set up a Yeshiva by his grave, and studied there. 

 

Tosafos (16b) raises the question how could they have done this, since a dead person is not obligated or able to study torah, this would be a violation of “mocking a poor person.” Meaning the verse in Mishle (17:5) warns against the insensitivity of rubbing a person's deficiencies in their face:

 

לֹעֵ֣ג לָ֭רָשׁ חֵרֵ֣ף עֹשֵׂ֑הוּ שָׂמֵ֥חַ לְ֝אֵ֗יד לֹ֣א יִנָּקֶֽה׃

 

He who mocks the poor affronts his Maker; He who rejoices over another’s misfortune will not go unpunished.

 

Halakhically this is expressed as being careful not to perform mitzvos in a cemetery or in front of a dead person, since they are unable to perform mitzvos. Gemara (Berachos 18a) teaches:

 

לֹא יְהַלֵּךְ אָדָם בְּבֵית הַקְּבָרוֹת וּתְפִילִּין בְּרֹאשׁוֹ וְסֵפֶר תּוֹרָה בִּזְרוֹעוֹ וְקוֹרֵא. וְאִם עוֹשֶׂה כֵּן — עוֹבֵר מִשּׁוּם ״לוֹעֵג לָרָשׁ חֵרֵף עוֹשֵׂהוּ״…תוך ארבע אמות.

One may not walk in a cemetery with phylacteries on his head and a Torah scroll in his arm and read from it? If one does so he commits a transgression due to the verse: “He who mocks the poor blasphemes his Creator” (Proverbs 17:5). As the deceased is incapable of fulfilling mitzvos, fulfilling a mitzvah in his presence is seen as mocking him…This provision applies within four cubits of the grave.

Tosafos answers (based on the Gemara Berachos) that they set the Yeshiva up outside of Chizkiyahu’s four cubits. There are a number of other answers offered by the commentaries:

Tosafos Rabbenu Tam v’ Rabbi Eliezer says the ban is only before the person is buried, but once the person is buried, he also has a share in the Torah (at least if it Torah), as we learned in Bechoros (31b):

כל תלמיד חכם שאומרים דבר שמועה מפיו בעולם הזה שפתותיו דובבות בקבר

As Rabbi Yoḥanan said in the name of Rabbi Shimon ben Yoḥai: With regard to any Torah scholar in whose name a matter of halakha is stated in this world, his lips mouth the words in the grave, as though he were speaking.

Ri Migash says that if the Torah is studied in honor of the deceased, then it is not considered mocking. This is brought down in Shulkhan Arukh (YD 344:17) as well:

מותר לומר פסוקים ודרשה לכבוד המת בתוך ארבע אמותיו או בבית הקברות (מהרא"י בביאור מא"ח לדעת רמ"ה):

It is permissible to recite Biblical verses and [render] expositions in honor of the dead person within his four cubits, or on the cemetery.

Tosafos Rabbenu Peretz says that the entire matter is not a problem for someone of Chizkiyahu’s status who taught so much Torah in his lifetime, so it is not felt by his soul as mocking. This answer is interesting, because it speaks to the nature of the prohibition itself. It would seem according to this view, it is only mocking if the person did not accomplish enough in his lifetime. The fact that right now he no longer can do a mitzvah is in itself not a problem. It is only a problem if his soul is feeling the lacking because he did not accomplish enough, then seeing others who are still able to do the mitzvah he has missed, causes the anguish and is felt to be mocking.

Regardless of which Peshat we see an extreme degree of respect and sensitivity accorded by Torah ethics. We are even concerned for a person who is deceased and probably does not feel much or too concerned with earthly matters. This is mirrored in other halakhos. For example, we do not want to embarrass the challah when we choose to make kiddush over the wine, so we cover it (Rosh Pesachim 10:3 based on Yerushalmi). Likewise, the protocol one should observe when bathing is to wash the head first, because it is “the king of all the limbs”, and for similar reasons, one puts on his right shoe first (Mishna Berura 2:7.) These protocol requirements may seem excessive, especially to us in a more western culture, who are not used to showing such a degree of humility and deference. Nevertheless, this is the important message from our tradition. Respect is something that must be deeply ingrained through daily practice. This respect extends to inanimate objects, not because they are more important, but in order to habituate a sensitivity.