John Gill Commentary Ezekiel 44:25

"And they shall go in to no dead person to defile themselves; but for father, or for mother, or for son, or for daughter, for brother, or for sister that hath had no husband, they may defile themselves." — Ezekiel 44:25 (ASV)

And they shall come at no dead person to defile themselves ,
&c.] Shall not come into places where they are, nor touch them, nor attend their funerals, (Leviticus 21:1Leviticus 21:11) , that their work might not be interrupted, or they through grief and sorrow be made unfit for it, (Matthew 8:22) , this, in a spiritual sense, may signify, that they should have no conversation or fellowship with men dead in trespasses and sins; and should abstain from all dead works, as all sinful ones are:

but for father, or for mother, or for son, or for daughter, for
brother, or for sister that has had no husband, they may defile
themselves ;
by coming near them, touching them, at least attending their funerals, because of their near relation to them, and that natural sympathy and affection that must be in them: all sorrow and mourning for dead relations is not forbidden saints, nor ministers of the word; provided it is in moderation, and not to excess, and is not for gracious persons, as those without hope; and should as little as possible break in upon the duties of their office, (1 Thessalonians 4:13) (John 11:33John 11:35) .