Why does the Torah mention the fact that the Egyptians were burying their dead?
Rashi: To inform us that they were distracted by their mourning. 1
Ba'al ha'Turim: We learn "u'Mitzrayim" here from "u'Mitzrayim Yalad es Ludim" - Bereishis, 10:13, that also most of the dead who died before the Makah were dragged from their graves [and the Egyptians reburied them]. Refer to Sh'mos 12:30:2:3 & 4.
Sifsei Chachamim: This explains why Yisrael were able to leave 'high-handedly'. - See Beshalach Sh'mos, 14:8; since the Egyptians were too busy to stop them. Refer to 33:4:152:1 & 2 and notes.
Why does the Torah switch from "Hikah Kol B'chor: to "u'v'Eloheihem Asah Hashem Shefatim"?
Oznayim la'Torah: So that one should not, for one moment think that the Egyptian gods had a sense of felling and that they could feel being struck.
What is "Eloheihem" referring to?
Da'as Zekenim and Hadar Zekenim: It refers to their judges.
Targum Onkelos and Targum Yonasan: It refers to their gods. 1
Targum Yonasan: Those of metal melted, those of stone broke into pieces, those of lead sprouted cracks, and those of wood were cut-up, whereas the animals that they worshipped died.
QUESTIONS ON RASHI
Rashi writes that the Egyptians were distracted with their mourning (burying their dead). What is the significance of this?
Imrei No'am and Maharsha al ha'Torah (citing the Sh'ma Sh'lomoh): It explains why the Egyptians did not object to the Eirev Rav that left with Yisrael. 2
Maharsha al ha'Torah: It means that the Egyptians were distracted only with their mourning, but not with burying their dead, 3 since, by the time Yisrael left at midday; they had already had twelve hours after the firstborn died to bury them. 4
Elef ha'Magen: The Egyptians used to embalm their dead, because they thought that they had divinity. Now that Hashem struck their gods, they realized that their dead too are powerless. So they reinterred them and mourned over them.
Melitz Yosher: Initially, they thought that they would all die, 5 so they pressed Yisrael to leave. Later, they retracted, and if not for the distraction, they would have tried to stop them. 6
Mat'am'ei Yitzchak: The Egyptians saw clear proofs of Hashem. Multitudes should have wanted to convert and join them. But because they were distracted with their mourning, only a small number - the Eirev Rav 7 , actually converted.
This is difficult however, since the Torah writes in Sh'mos 12:33 that they pressed Yisrael to leave?
Maharsha: This too is difficult, since The Eirev Rav are not mentioned here?
Why does the Torah inform us how they were not distracted by extrapolating from how they were distracted?
The Yerushalmi and most Midrashim (but not Midrash Seichel Tov) explain that Yisrael left at midday. However, it is not clear that they had enough time to bury their dead. They had only six hours from morning, when one can see well. There was a multitude of dead to bury ? at least one from each house, and often more. And some say that they all fell sick at midnight and expected to die. Refer to Sh'mos 12:33:2:4. And besides, the Pasuk states that they were burying their dead? (PF)
See Bo Sh'mos, 12:33.
After Par'oh heard that Yisrael were not returning, Hashem caused Par'oh and the Egyptians to retract (Sh'mos 14:5), implying that, when Yisrael left, they did not object! (PF)
Eirev Rav implies that there were many! I did not find anyone else say that their number was small. All opinions in Pesikta Zutresa and Sechel Tov say that they exceeded the number of Yisre'elim! Refer to Bo Sh'mos, 12:38:2:1*.