Leviticus 21:1
And the LORD said unto Moses, Speak unto the priests the sons of Aaron, and say unto them, There shall none be defiled for the dead among his people: And the LORD said unto Moses, Speak unto the priests the sons of Aaron, and say unto them, There shall none be defiled for the dead among his people:
This law belongs to the consecration and duties of the priests, and like every detail of the sacrifices and offerings its detail has meaning that finds fuller meaning in the sacrifice, life and work of Jesus Christ. It forbids the priests to become defiled for the dead among the people through contact with or approach to a dead person, including the customs for handling the dead. The prohibition allows an exception for one of the immediate family, but in the death of Nadab and Abihu even that family exception was set aside because of the heinousness of their offense. For that reason Aaron and his remaining sons had to make no outward show of mourning, display full agreement with God's judgment, not follow those carrying the bodies out and not attend the funeral while relatives outside the priesthood buried the dead, because the holy anointing oil upon the priests could not be joined with mourning, especially for those who had desecrated it.
The phrase for the dead denotes a deceased person or creature, here specifically a dead person and a dead body, with the underlying Hebrew word being neh-phesh. The Hebrew wording presents a dead soul, which shows that a dead human being may be described as a soul. Soul can therefore refer to a person whether living or dead, to the dead person himself, without loss of personal identity at death.
The verse concerns ritual defilement associated with the dead, a concern echoed in a widow's fear that touching what the priests wore might defile them, showing her reverence for the priests and her concern not to make them unclean, without adding further explanation of the law.