הֵאָנֵ֣ק ׀ דֹּ֗ם מֵתִים֙ אֵ֣בֶל לֹֽא־תַֽעֲשֶׂ֔ה פְאֵֽרְךָ֙ חֲב֣וֹשׁ עָלֶ֔יךָ וּנְעָלֶ֖יךָ תָּשִׂ֣ים בְּרַגְלֶ֑יךָ וְלֹ֤א תַעְטֶה֙ עַל־שָׂפָ֔ם וְלֶ֥חֶם אֲנָשִׁ֖ים לֹ֥א תֹאכֵֽל׃
Sigh in silence; make no mourning for the dead, bind thy headtire upon thee, and put thy shoes upon thy feet, and cover not thine upper lip, and eat not the bread of men.’
Pirkei DeRabbi Eliezer
The mourners are comforted with bread and wine, as it is said, "Give strong drink unto him that is ready to perish, and wine unto the bitter in soul" (Prov. 31:6).