It is considered very praiseworthy to study passages of the Mishna as a merit for the soul of the deceased. The study of Mishna is preferred to other forms of Torah learning because the same Hebrew letters that spell Mishna also spell neshama, soul.

It is very common to study Mishna as a group in a house of mourning. One of the comforters reads from the Mishna, while all the rest listen. It is possible, of course, for the comforters to take turns reading the mishnayot. This practice is acceptable and proper, even though the mourner himself is prohibited from learning Torah.

The study of Mishna in a house of mourning generally takes place during the interval between the afternoon and evening services. This is a period when people are relatively free, as those who come to the house of mourning for the afternoon service will often remain for the evening service as well. Thus, the waiting time is used for the communal study of Torah, and this learning is dedicated to the soul of the deceased.

It is recommended to learn mishnayot that begin with the letters of the deceased’s name. If, for example, he was named Abraham, they should study a mishna that begins with the Hebrew letter alef, followed by others starting with the letters bet, resh, heh, and mem, thereby spelling his name. This can also be done with whole chapters of Mishna that start with the letters of the deceased’s name. When they have finished the mishnayot that follow the order of the letters of the name, they should continue with the four mishnayot from tractate Mikvaot that begin with the letters spelling neshama, soul. These mishnayot appear in many prayer books.