Oh Lord, I really am shedding tears here. If anyone has trouble equating dogs with humans and how they think as we do, this is the best example imaginable. My heart goes out to this grieving little child.

I think he's obviously doing something but I am not sure it can be compared to people burying their dead - dogs don't have that in them. They do understand death and do feel pain, but I don't think it goes as far as to actually bury the deceased and have a funeral. He may be doing this to come back to it later and "protect" what is left of this other dog. It doesn't make that dog less painful to watch though!