Bava Kamma 17A

וחד אמר שבעה. ואמרי לה: שלשים.

And the other one said: They studied there for 7 days. And some say they studied there for 30 days.

תנו רבנן: ״וכבוד עשו לו במותו״⁠ – זה חזקיה מלך יהודה, שיצאו לפניו שלשים וששה אלף חלוצי כתף, דברי רבי יהודה.

A baraita states a baraita that offers another interpretation of the verse cited: “And afforded him [lo] honor in his death” (II Chronicles 32:33). This is referring to the honor given to Hezekiah, king of Judea, that at his burial 36,000 men with bared shoulders went out before him. They removed their robes from their shoulders as a sign of mourning. The number 36,000 is alluded to by the numerical value of the word lo, which is 36. This is the statement of R' Yehuda.

אמר לו רבי נחמיה: והלא לפני אחאב עשו כן!

R' Neḥemya said to him: But didn’t they also do this before Ahab? Apparently, if they did this for the wicked king Ahab, it is an honor shown to all kings, and it is was not a unique show of honor for the righteous Hezekiah.

אלא שהניחו ספר תורה על מטתו, ואמרו: קיים זה מה שכתוב בזה.

Rather, the honor that was done for Hezekiah was that they laid a Torah scroll upon his bier and they said: This one, i.e., Hezekiah, fulfilled that which is written in this, i.e., the Torah scroll.

והאידנא נמי עבדינן הכי! אפוקי מפקינן, אנוחי לא מנחינן. ואיבעית אימא: אנוחי נמי מנחינן, ״קיים״ לא אמרינן.

The Talmud asks: But nowadays as well, we do this for any great Torah scholar that dies, so what is unique about what was done to honor Hezekiah? The Talmud answers: Nowadays, we take a Torah scroll out but we do not lay it on the bier of the deceased. And if you wish, say instead that nowadays we also lay a Torah scroll on the bier of the deceased; but we do not say: This one fulfilled that which is written in this.