Śmaśāna means burning ghat or burial ground. In India Hindus burn the dead body. When relatives take the dead body for burning to the burning ghāṭa, and when the body is burned everyone present there, for the time being become little renounced: “Oh, this is the body. We are working for this body. Now it is finished. It is burnt into ashes. So what is the benefit?” This kind of vairāgya, renouncement, is there. But as soon as he comes from the burning ghāṭa, they again begin their regular activities. In the śmaśāna, in the burning ghāṭa, they become renounced. And as soon as they come home again they are vigorous how to earn money, how to get money etc. So this kind of vairāgya is called śmaśāna-vairāgya, temporary renunciation. One cannot become vairāgī by temporary sentiment. They may say like that, that “I don’t want this happiness, don’t want this very nice position, victory. I don’t want.” Yet they want everything but do not know what is their śreyas real benefit.
Ref >> Srila Prabhupada Vani.