Sahih Bukhari Volume 2, Book 23, Hadith Number 399.

Narated By ‘Abdur Rahman bin Abi Laila : Sahl bin Hunaif and Qais bin Sad were sitting in the city of Al-Qadisiya. A funeral procession passed in front of them and they stood up. They were told that funeral procession was of one of the inhabitants of the land i.e. of a non-believer, under the protection of Muslims. They said, “A funeral procession passed in front of the Prophet and he stood up. When he was told that it was the coffin of a Jew, he said, “Is it not a living being (soul)?”