Every subject in the Russian Empire was registered in a social class and at a particular location, but didn’t necessarily live there.
“Residence” means where the person was registered. “Town” means where the event took place.
For example, the 2nd person in this list, Dina, was registered as a “meshchanina” (townsperson - feminine form) in Glukhov. She died in Baturin and was buried in the Jewish cemetery in Konotop, 16 miles from Baturin. The deaths on this page (626) and the surrounding pages of the record book took place in various towns but were recorded in Konotop and the burials took place there. The records were certified by the Konotop crown rabbi. The people were identified by their town of registration. I’m attaching a copy of the page. Dina is on right-hand side, with the number 29 in the leftmost column.
SHUKHAT (Talnoe, Simferopol, Sevastopol, Odessa, Balta (Abazovka), Pogrebishche)
VINOKUR (Talnoe), KURIS (Mogilev-Podolskiy, Ataki, Berdichev)
ZILBERMAN (Soroki, Kremenets), BIRNBAUM (Kamenets-Podolskiy)