[AEMILIUS MACER libro primo ad legem uicensimam hereditatium. ] §11.7.37.prFuneris sumptus accipitur, quidquid corporis causa ueluti unguentorum erogatum est, et pretium loci in quo defunctus humatus est, et si qua uectigalia sunt, uel sarcophagi et uectura: et quidquid corporis causa antequam sepeliatur consumptum est, funeris impensam esse existimo.
[AEMILIUS MACER, On the Twentieth-Tax on Inheritances, book 1] By funeral expenses is understood whatever has been expended for the sake of the body, such as unguents, and the price of the ground in which the deceased was buried, and any taxes if there be such, or the sarcophagus and carriage; and whatever is consumed for the sake of the body before it is buried, I consider to be a funeral expense.
§11.7.37.1Monumentum autem sepulchri id esse diuus Hadrianus rescripsit, quod monumenti, id est causa muniendi eius loci factum sit, in quo corpus impositum sit.
Furthermore, the deified Hadrian wrote in a rescript that a monument of a tomb is that which is made for the sake of a memorial, that is, for the purpose of protecting that place in which the body has been placed.
itaque si amplum quid aedificari testator iusserit, ueluti incircum porticationes, eos sumptus funeris causa non esse.
Therefore, if a testator should order something grand to be built, such as porticoes around it, those expenses are not for the sake of the funeral.