John Lightfoot on Luke 7:12

[There was a dead man carried out.] Amongst the Talmudists, a dead corpse going out, is commonly a phrase which is first understood of carrying the corpse out of the court-gate.

"At what time do they take their beds lower? From the time that the person deceased is carried out of the court-gate of his own house."

Secondly, It is taken also for carrying the corpse out of the city: for the burying-places were not near the city.

"The infant dying before it be thirty days old, is carried out in the bosom: and is buried by one woman and two men."

"An infant of thirty days old is carried out in a little coffin. R. Judah saith, Not in a coffin that is carried on men's shoulders, but in their arms."

A child of three years old is carried out in a bed: and so onward from that age.

[Much people was with her.] R. Simeon Ben Eliezer saith, for the dead that is carried out on his bed there are many mourners: but if he be not carried out on his bed [but in a coffin], there are not many mourners.

If the deceased person be known to many, then many accompany him.

There were ordinarily at such funerals those that carried the bier, and some to take their turns, and some also to take their turns again. For as the Gloss hath it, every one desired that office.

There were also those that stood in order about the mourners to comfort them.