The "estate" is responsible. The estate is an artificial legal entity created by law to handle final expenses, the deceased's unpaid bills, and the distribution of his/her assets (if any); in a sense,   it is conceptually similar to a trust, in that it is something that holds and manages property, pays bills, etc. The funeral burial expenses should be paid by the estate, from the deceased's remaining assets (e.g. any money he had in the bank when he died). The estate is under the control of the executor appointed by the will (if there is one) or the adminstrator or personal representative appointed by the court (if there is no will), who can use the estate money for final expenses and to pay any unpaid bills, then distribute the rest to whomever inherits.Note that a Power of Attorney ceases when the person making it dies; it has no power or authority post death.