I have always been troubled by the amount of time and effort expended by Aragorn, Legolas, and Gimli in performing an elaborate funeral ritual for Boromir; when they knew that Merry and Pippin had been kidnapped by orcs and were getting further and further away.
To my (modern) sensibility; the three compansions ought immediately to have pursued the orcs; rather than spending (apparently) several hours in devising and conducting a farewell for Boromir. After all (I tend to reason) Boromir is dead, but M&P are still alive - and the benefit of the still-living is far more important than respect for the dead...
Such, at any rate, is the modern way of thinking.
The justifications given in the text seem inadequate for the elaborate and slow nature of what was done.
‘First we must tend the fallen,’ said Legolas. ‘We cannot leave [Boromir] lying like carrion among these foul Orcs.’ ‘But we must be swift,’ said Gimli. ‘He would not wish us to linger. We must follow the Orcs, if there is hope that any of our Company are living prisoners.’ (...) said Aragorn. ‘We will send him to the Falls of Rauros and give him to Anduin. The River of Gondor will take care at least that no evil creature dishonours his bones.’
Such reasons would justify a short and dignified farewell, but why spend so much time on the task?
(e.g. Constructing a stretcher and then carrying Boromir to the river, collecting trophies of the slain orcs, collecting boats - this seemed to take the longest, cleaning and arranging Boromir with care, and singing a dirge as he floats slowly over the waterfall?)
The first reason for the rites is respect for Boromir as a companion, and respect for his status as heir of the Steward of Gondor.
In addition; there is a spontaneous sense of disgust at the idea of "just leaving" Boromir to lie among dead orcs. Also disgust at the idea Boromir's body may be devoured or mutiliated by "evil" animals (presumably those in service to Sauron or Saruman - such as crows or wolves), or mocked and mutilated by other orcs.
For such reasons it would seem that Boromir's body needs to be taken elsewhere than the field of the battle, and also (if possible) needs to to be made safe from dishonouring.
However; simply putting Boromir's body into the river, accompanied by some suitable words, would accomplish these negative objectives reasonably quickly - without need for the delay in constructing an elaborate funeral rite.
So why was the complex and slow boat ritual performed?
A further relevant reason is perhaps authorial, the needs of the book; in that the multi-step process of the funeral has a literary value.
While performing the various tasks, the companions incrementally piece-together the evidence for what has happened to Merry and Pippin, and also Frodo and Sam. This enables Aragorn to make a decision over what to do (and not to do) next; and the reader is thereby usefully informed.
But within universe, there still seems to be something missing from the given explanations; because all of the above are concerned with "what seems right" to the still-living. In the first place these still-living are Aragorn, Legolas and Gimli; and later, as it turns-out, Faramir is made aware that Boromir was honoured after his death.
In other words; to some extent the elaborate funeral makes the still-living feel better about Boromir's death - and this is a reason with which modern people can identify.
But my sense is that more is going on with Boromir's funeral than the still-living people palliating their grief and expressing their respect; and this is something of more lasting significance.
And this "something" is a reason invisible to modern secular people; but approriate to the ancient and heroic society portrayed in Lord of the Rings.
Hence; I think that the funeral rites are also being done for the benefit of Boromir's departed soul.
Such is a very common, although not univeral, intended fuction of funeral rites throughout history and still today.
I mean beliefs that correct acts on the part of the living, done with the right attitude; will provide significant post-mortal help and benefits for the spirit of the person who has died.
I don't know of any textual evidence to support this interpretation, and I am not even sure that Tolkien would have been consciously aware of itending any such meaning in Lord of the Rings.
However; I am confident that Tolkien himself believed that the still living could help the dead in their post-mortal existence, for example by the right kinds of ritual. And especially the recently deceased can be thus assisted.
Because such help can be provided; there is therefore a duty on those who cared for the deceased to provide such assistance in a timely fashion - if this is at all possible.
In sum; I suspect that Boromir's funeral was something that Aragorn knew would be of value to Boromir himself, of positive benefit to Boromir's continuing post-mortal life as a spirit.
This was why Aragorn regarded the delay caused by the ritual as justified - despite Gimli's valid point that "we must be swift".
In more general terms; the moral view that permeates The Lord of the Rings includes a vital role for divine providence.
The way that providence usually works in LotR is that individuals are required to do what ought to be done in the existing situation; to focus on what is surely-right here and now.
Rather than (as with modern utilitarian morality) trying to calulate probabilities and consequences of this action compared with that.
There are many examples in Lord of the Rings; but in the case of Boromir's funeral; the delay meant that the three companions did not catch-up with the orcs to rescue the young hobbits; but instead the outcome was Merry and Pippin arriving at Fangorn Forest; and there meeting Treebeard and triggering the Ents into war against Saruman - without which the Quest would likely have failed.
This long-term benefit could not possibly have been foreknown by Aragorn, and anyway it might not have happened. Yet by doing what was right with respect to Boromir; Aragorn was also serving divine providence in the best possible way.
