User blog comment:Lemursrule/BLEACH 366 Review: Goodbye for Now/@comment-3353654-20120327165942/@comment-1351982-20120327172915

It was Tosen laying down his Zanpakuto at his friend's funeral, he did it as a sign of respect. It would be the same as someone taking off their hat or other article of clothing when paying their respects at someone's casket.