[Avodah] Hamakom yinachem eschem

[Prof. Levine]

There is, unfortunately, a young woman who lives on my block sitting 
Shiva right now for her husband.  Since he was not from an observant 
home,  most of the time she is sitting alone.

The signs from Misaskim all have the plural on them, namely, eschem.

Tonight I raised the issue of why we do not use the singular when we 
say Hamakom when she is the only one sitting.  Someone said that this 
was raised when some rabbi was present and he said that one should 
use the plural "since the Neshama of the deceased is also 
present."  I replied that "I have no idea what to make of 
this!"  Furthermore,  the title of the first essay in A Unique 
Perspective: Essays of Rav Dr. Joseph Breuer ZT"L,  1914 -  1973  is 
HaMakom Yinachem Osoch.

Any thoughts on why people often use the plural even when there is 
only one mourner.  YL