Funeral Service
The death of a Christian not only affects the family, but also the entire Church, for we are all part of the Body of Christ. The Orthodox Funeral Service, which expresses this fact, is not to be seen primarily as an opportunity to extol, in a sentimental way, the virtues of an individual. Rather, the various prayers and hymns emphasize the harsh reality of death, as well as the victorious Resurrection of Christ through which the power of death is conquered. The Funeral Service comforts those who mourn; it is also the means through which the Church prays for one of its members who has died in the faith of Christ. Orthodoxy views the end of physical existence only as the termination of one stage of life. God's love is stronger than death, and the Resurrection of Christ bears witness to this power.

The Orthodox Funeral consists of three Services. First, there is a Vigil Service after death, which is usually conducted at the time of the wake. This service is called the Trisagion Service. The Church prays to Christ "to give rest with the Saints to the soul of Your servant where there is neither pain, grief, nor sighing but life everlasting." While the Church prays for the soul of the deceased, great respect is paid to the body. Orthodoxy believes the body of the Christian is sacred since it was the Temple of the Holy Spirit.
The body will share also in the final restoration of all creation. The Funeral Service is continued at the Church, where the body is brought on the day of burial. Ideally, the Divine Liturgy is celebrated. After the Funeral Service, the congregation offers its farewell to the deceased. The Trisagion Service is repeated at the graveside.

Memorial Service
Death alters but does not destroy the bond of love and faith which exists among all the members of the Church. Orthodoxy believes that through our prayers, those "who have fallen asleep in the faith and the hope of the Resurrection" continue to have opportunity to grow closer to God. Therefore, the Church prays constantly for her members who have died in Christ. We place our trust in the love of God and the power of mutual love and forgiveness. We pray that God will forgive the sins of the faithful departed, and that He will receive them into the company of Saints in the heavenly Kingdom.

The Orthodox Church remembers the departed in the prayers of every Divine Liturgy. Besides this, there is a Memorial Service in which the Church also remembers the dead. According to tradition, the Memorial Service is offered on the third, ninth, and fortieth day after a death, as well as on the yearly anniversary of the death. In addition to these times, the Memorial Service is always offered for all the faithful departed on four "Saturdays of the Souls." These are: the two Saturdays preceding Great Lent; the first Saturday of Great Lent; and the Saturday before Pentecost. In the United States the Service is also offered on Memorial Day. When the Memorial Service is offered, it is customary for the family of the deceased to bring a dish of boiled wheat to the Church. The boiled wheat is placed on a table in the center of the nave during the Service. The wheat, known as kollyva, is a symbol of the Resurrection. When speaking of the Resurrection, our Lord said: "Unless the grain of wheat falls into the earth and dies, it remains alone, but if it dies it bears much fruit." (John 12:24)

Source: http://www.goarch.org/en/ourfaith/articles/article7113.asp

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Article: Death, the Threshold to Eternal Life