Jewish Cemeteries and Tombstones: Laws and Customs
It is a custom in all Diaspora of Israel that (they) bury lines (by) lines. But the opinions differed regarding the direction of the burial of the dead. There were those who placed it: head to west and legs to east and there were those who placed it from north to south. Also the MaHaRY”L ordered to change the order and to bury him from north to south. The explanation of ”KhaTa”M Sofer” to this custom is interesting He says : It is used to be said that people are burying the legs (of the deceased) toward the opening of the gate of entrance-and-exit, to allude the belief in the revival of the dead. That he (or she i.e. the deceased) is destined to stand from his grave and to go out through the gate. ...And behold, when we want to travel to the Holy-Land from our countries, while we are spread in Europe, we have two ways. Or traveling from north to south till the Mediterranean Sea and from there turning one’s face eastward to the Land of Israel, or traveling from west to east to Constantine (= Istanbul) and from there turning one’s face southward and arrive in the Land of Israel.
