The invention is related to the procedure and the device for lowering coffins into graves when the length of the opening is shorter than the length of the coffin it is constructed as a frame and consists of the beams (1,2,7,8), which are connected to the frames (30,31), while the beams (1, 2) connects the legs (48,49,50,51,52,53). The chain drive transmission (56) for movement of the band (26) along the vertical axis, and the chain drive transmission (54), for linear movement of a part of the device along the horizontal axis, are located in the box (3), while the chain drive transmission (55), for movement of the band (25) along the vertical axis, is in the box (4). The procedure for lowering a coffin into a grave is carried out by putting the coffin (76) onto the roller (27) and moving it until its weight is equally distributed onto the bands (25,26) and then lowering it vertically in the directions of (X,Y) until it nearly reaches the grave opening, after which the band (25) is lowered, so one end of the coffin (76) is lowered by partial rotation around the band (26), vertically in the direction of (X), until it partially enters the grave. Afterwards, the coffin (76) on the bands (25,26) is moved in the direction of (Z) until it is close to the front side (74) of the grave, and then is lowered by partial rotation around the band (25), vertically in the direction of (Y), until it passes the back side (75) of the grave and assumes horizontal position, after which it is lowered vertically in the directions of (X,Y) to the bottom (73) of the grave, when the band (25) is completely unwound (lowered) from the pulleys (33 and 35), just like the band (26) from the pulleys (32 and 34). Finally, the bands (25, 26) are detached from the pulley (35, 34) and can be manually lifted.