לֹא־יִסְּכ֨וּ לַיהוָ֥ה ׀ יַיִן֮ וְלֹ֣א יֶֽעֶרְבוּ־לוֹ֒ זִבְחֵיהֶ֗ם כְּלֶ֤חֶם אוֹנִים֙ לָהֶ֔ם כָּל־אֹכְלָ֖יו יִטַמָּ֑אוּ כִּֽי־לַחְמָ֣ם לְנַפְשָׁ֔ם לֹ֥א יָב֖וֹא בֵּ֥ית יְהוָֽה׃
Pirkei DeRabbi Eliezer
The mourners are comforted with bread and wine, as it is said, "Give strong drink unto him that is ready to perish, and wine unto the bitter in soul" (Prov. 31:6).