This is still one of my favorite explanations of a rather difficult pericope in the New Testaments. I reproduce it here. The essay comes from Gordon Franz but is largely based on work by Byron McCane (Duke University). While I don't agree with Franz's conclusion because it assumes Jesus had already established a soteriological understanding of his own death during the time of his preaching, it opens up an interesting question about different interpretations of the second resurrection in Jewish theology at the time. It may simply be that Jesus did not accept the atonement theory considered by some Jewish thinkers in the decaying flesh, though he did not assume to offer a competing explanation. Or it may be that at least during this time, the forgiveness of sins remained a matter of the Temple sacrifice, and to suggest the decaying flesh atoned for sins competed with this longstanding tradition that any traditional Jew may have rejected. 
 
 
LET THE DEAD BURY THEIR OWN 
DEAD
(MATTHEW 8:22; Luke 
9:60)
 
Gordon Franz
 
            There are two incidents recorded in 
the Gospels when a disciple requested a leave of absence in order to bury 
his father (Matt. 8:21-22; Luke 9:59-60).  
Although the requests appear reasonable, Jesus gave a seemingly harsh 
reply in each case: Follow Me, let the dead bury their own 
dead.
            This statement is often considered a 
hard saying of Jesus (Bruce 1983: 161-163).  
Some critical scholars suggest that Jesus was encouraging His disciples 
to break the fifth commandment (honor your father and mother) by not giving 
their fathers a proper burial (Sanders 1985: 252-255).  Is He really demanding this?  Most commentaries suggest Jesus meant, Leave 
the (spiritual) dead to bury the (physical) dead (Fitzmyer 1981: 836; Liefeld 
1984: 935).  This interpretation, though 
common (Fitzmyer calls it the majority interpretation), is not consistent with 
the text and with Jewish burial practices of the first century 
AD.
 
Problems with the 
Majority Interpretation
            Byron McCane, of Duke University, 
points out three problems with the majority interpretation (hereafter MI; 
1990:38-39).  First, it does not give an 
adequate explanation of the disciples request, Let me first go and bury my 
father.  The MI sees the request as a 
conflict of loyalties between the disciples responsibilities to their dead 
fathers and their commitment to follow Jesus.  
This minimizes the importance of the adverb first.  In each case, a disciple was requesting time 
to fulfill his family obligation regarding the burial of his father.  Once this was discharged, the disciple would 
return and follow Jesus.  Thus the MI 
does not explain the disciples request for time.
            Secondly, those who follow the MI 
generally omit the words their own dead, because they want to distinguish 
between two meanings of the word dead.  
Let the spiritually deal 
bury the physically dead.  However, the text says, their own dead, 
indicating that both occurrences of dead are connected in a reflexive 
possessive relation.  There is no need to 
spiritualize the text regarding the dead; both are physically 
dead!
            Finally, the MI goes against 
first-century Jewish burial customs.  In 
the first century, when a person died, they normally were taken and buried 
immediately in the family burial cave that had been hewn out of bedrock. [For 
the archaeology of Jewish tombs during the New Testament period, see Rahmani 
1958, 1961, 1982a].  This custom is based 
on the injunction found in the Mosaic Law, not to leave the corpse on an 
executed person on the tree overnight (Deut. 21:22-23).  Two examples of immediate burials are found 
in the New Testament: Jesus (John 19:31) and Ananias and Sapphira (Acts 
5:6-10).
            Immediately after the burial, the 
family would separate itself and mourn for seven days.  This mourning period was called 
shiv�ah.  It would have been impossible for the 
disciples to make their request if their father had just died.  If they were the eldest sons, they were 
obligated by custom to immediately bury their fathers.  If the MI is correct, the disciples would 
have been acting contrary to normal first-century Jewish burial 
practices.
 
An Interpretation Based 
on First-Century Jewish Burial Practices
            McCane suggests an interpretation 
that is consistent with first-century Jewish burial practices (1990:40-41).  After a body was placed in a burial cave, it 
was left to decompose.  The family 
mourned for seven days.  This initial 
mourning period was followed by a less intense 30-day period of mourning, called 
shloshim.  However, the entire mourning period was not 
fully over until the flesh of the deceased had decomposed, usually about a year 
later.  The Jerusalem Talmud states: When 
the flesh had wasted away, the bones were collected and placed in chests 
(ossuaries).  On that day (the son) 
mourned, but the following day he was glad, because his forebears rested from 
judgment (Moed Qatan 
1:5).
            The final act of mourning, the 
gathering of the bones into a bone box called an ossuary, was called 
ossilegium, or secondary burial.  It 
is this act, I believe, that is in view in our Lord's response.  [For a good discussion of secondary burials, 
see Meyers 1971; Rahmani 1981.  On 
ossuaries, see Rahmani 1982b].  The 
disciples request and Jesus response makes good sense in light of the Jewish 
custom of secondary burial.  When the 
disciples requested time to bury their fathers they were actually asking for 
time to finish the rite of secondary burial.  
Their father had died, been placed in the family burial cave, and the 
sons had sat shiv'ah and most 
likely shloshim.  They had requested anywhere from a few weeks 
to up to 11 months to finish the ritual of ossilegium before they returned to 
Jesus.
            Jesus' sharp answer also fits well 
with secondary burial.  The fathers had 
been buried in the family burial caves and their bodies were slowly 
decomposing.  In the tombs, along with 
the fathers, were other family members who had died, some awaiting secondary 
burial, others already placed in ossuaries.  
When Jesus stated: Let the dead bury their own dead, He was referring 
to two different kinds of dead in the tomb: the bones of the deceased which had 
already been neatly placed in ossuaries and the fathers who had yet to be 
reburied.  The phrase own dead 
indicates that the fathers were included among the dead.
 
The Setting of This 
Saying
            The Gospels record two incidents 
where disciples approached the Lord to request a leave of absence from 
following Him.  The first request is 
recorded in Matthew 8.  Jesus was about 
to take the Twelve across the Sea of Galilee to the Decapolis city of 
Gadara.  Chronologically, this trip is 
the first recorded journey of Jesus to minister in Gentile territory.  One of His disciples hesitated, probably 
because he did not want to go to those unclean, non-kosher pagan 
Gentiles.
            So he made an excuse, Let me first 
go and bury my father.  He most likely 
appealed to the Jewish burial practice of ossilegium, or secondary burial, which 
would remove him from following the Lord for up to eleven months.  Jesus saw this as an excuse not to minister 
to the Gentiles.  As a result He rebuked 
him with a statement of irony and challenged the disciple to follow Him.  Quite possibly this was Peter because he is 
known to have had a problem associating with Gentiles (Acts 10:9-22; Gal. 
2:11-12).
            The second incident is recorded in 
Luke 9:59-60.  Another disciple, possibly 
one of the 70 (Luke 10:1, 17) was going to Jerusalem for the Feast of Succoth 
(Tabernacles) during the fall of AD 29.  
He asked to be excused for the same reason.  It may be that this disciple was taking 
advantage of the pilgrimage to Jerusalem in order to rebury the bones of his 
father in the Holy City (cf. Meyers 1971-72: 98, 99; Avigad 1962).  If so, Jesus felt it was more pressing for 
him to go with the 70 to Perea than to rebury the bones of his father in 
Jerusalem.  
In each case, the father had died more than a month 
prior and the Lord rebuked the disciples with the same stern 
statement.
 
The Reason for Jesus' 
Response
            Why would Jesus respond in a 
seemingly harsh manner?  The purpose of 
His response may have been twofold.  The 
first purpose was to encourage the disciples to faithfully follow Him.  The second purpose and perhaps more 
importantly, was to teach correct theology.
            The concept of gathering the bones 
of one's ancestors is deeply embedded in the Hebrew Scriptures and reflected in 
Israelite burial practices (Gen. 49:29; Judges 2:10; 16:31; I Kings 11:21, 43, 
etc.).  However, by New Testament times, 
the concept had taken on a new meaning.  
According to the Rabbinic sources, the decomposition of the flesh atoned 
for the sins of the dead person (a kind of purgatory) and the final stage of 
this process was gathering the bones and placing them in an ossuary (Meyers 
1971: 80-85).  Jesus confronts this 
contrary theology.  Only faith in 
Christ's redemptive work on the cross can atone for sin, not rotting flesh or 
any other work or merit of our own (Heb. 9:22, 26; Acts 4:12; Eph. 2:8, 9).  Jesus may have rebuked these two disciples 
rather harshly because they were following the corrupted practice of secondary 
burial.
 
Conclusion
            An amplified (interpretive) 
rendering of this statement might be: Look, you have already honored your 
father by giving him a proper burial in the family sepulcher.  Now, instead of waiting for the flesh to 
decompose, this can never atone for sin, go and preach the Kingdom of God and 
tell of the only true means of atonement, faith alone in Christ.  Let the bones of you dead father's ancestors 
gather his bones and place them in an ossuary.  
You follow me!  This interpretation allows for Jesus to have 
upheld the fifth commandment, takes the text at face value, and does justice to 
the Jewish burial practices of the first century.  The interpretation is therefore consistent 
theologically, Biblically, and historically, and answers the critics 
accurately.