Jesus is criticizing this man's attitude. Burial of the dead is not by divine command. It is not a religious rite. When people are dead you cannot teach them. You can't even love them.
Burial often becomes a big show.
What IS important is to spread the Gospel of the kingdom. When Christians bury Christians, the Gospel should be the most important thing. 61-62 Jesus deals with a third man. He was like the Children of Israel who longed for the flesh-pots of Egypt. Or like Lot's wife who looked back and become a pillar of salt.