What is the meaning of the custom for the Chevra Kadisha to walk around the body prior to burial, saying various verses (Ana Bechoach), the names of the tribes (Shvatim), and making certain hand gestures? I have heard that this involves both Kabbalistic symols, and/or Lilith - is this correct?

Nearly all the customs regarding the burial process are derived from the Kabbalah, this is because we are dealing with Neshamot - souls. The reasons and explanations behind these customs are complex and we cannot fully understand them. Rabbi Ro'i Margalit