The court excommunicates those who mock the rabbis or don’t listen to the words of the rabbis. According to Rabbi Yehoshua ben Levi, this is found 24 times in the mishna. The gemara tries to figure out where are these 24 occurences. the gemara delves into the issues regarding the exemptions of those attending the burial and making up the rows for the mourners. In what situations are the exempt or not exempt? Does human dignity override Torah or rabbinic law?