Brachos 3:2-3

Brachos 3:2

Once the deceased is buried, if they are able to recite Shema before they reach the rows where the mourners will be comforted, they should do so, otherwise not. (The commentators differ as to how much of Shema one must be able to complete.) Those standing on the inner row, facing the mourners, are exempt from reciting the Shema, and those in the outer rows are obligated.

Brachos 3:3

Women, Canaanite servants, and minors are exempt from reciting Shema and wearing tefillin (which are positive, time-bound mitzvos). They are obligated in saying Shemoneh Esrei, mezuzah and bentching (grace after meals). (Shemoneh Esrei has time restrictions but the Sages nevertheless instituted that they be obligated because it is a plea for mercy, which everyone needs. It is unclear whether women are obligated in bentching Biblically or rabbinically.)