Who owns the spot--that, not who paid for it, is what matters. If you are the owner of that burial place, so that it is held/owned in your name, then even if you bought it for your son's benefit or use, he is not entitled to the money for it, since it's not his property.
On the other hand, if it's held or owned in his name, so that he, not you controls it and determines what to do with it, then the money for the place is his, not yours. Regardless of fairness, the owner of something, including a burial place, is entitled to any money for or from it.
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