In commemorating the deaths of the 10 IRA volunteers yesterday, the Irish State was "discharging a debt of honour that stretches back 80 years", the Taoiseach said.
Speaking in a crowded Glasnevin Cemetery, Mr Ahern said: "Although we have difficulties of our own time, there is no fair person in this country but thinks that it is good that we bury these men with State honours here today, and indeed that it is time we did so."
He cited a statement by Erskine Childers that Kevin Barry "was doing precisely what Englishmen would be doing under the same circumstances and under the same provocation".
Before the truce in the War of Independence, the Dβil had recognised the volunteers as its army. "So those of us who are proud of our national independence should have no reservations about honouring these volunteers," said Mr Ahern.
On the other hand, he said: "It would be quite wrong to apply without distinction any such presumption to other times and circumstances, and to a quite different situation, or to stretch the democratic mandate of 1918 far beyond its natural terms."
Mr Ahern's oration came at the end of a lengthy, and at times emotionally charged, ceremonial occasion.
The funeral cortege did not reach the cemetery until 5.20 p.m., more than 11/2 hours later than planned. Up to 5,000 people lined the streets outside the cemetery. Many had travelled long distances, with a strong contingent from Northern Ireland.
There were some ugly scenes at the main entrance gate through which the public were refused entry. A number of people in the crowd shouted taunts at garda∅.
The ceremony also suffered minor disruption from fireworks which were set off close to the cemetery.
Earlier, there were loud cheers and whistles to greet the arrival of Sinn FΘin president Mr Gerry Adams and of Mr Martin McGuinness.
They were accompanied by other party members such as Mr Joe Cahill, who gave a one-fisted salute to the crowd as he entered the cemetery.
Some people in the crowd shouted republican slogans including "Up the 'Ra" and "tiochfaidh βr lβ".
The President, Mrs McAleese, and the former taoiseach, Mr Albert Reynolds, were also loudly cheered as they arrived. The Government was strongly represented at the cemetery with the Minister for Foreign Affairs, Mr Cowen, the Minister for Justice, Mr O'Donoghue, and the Attorney General, Mr Michael McDowell, in attendance.
The leader of Fine Gael, Mr Michael Noonan, and the Taoiseach's partner, Ms Celia Larkin, were also present.
On arrival at the cemetery, the coffins were blessed by Father Fergal McDonagh, the head chaplain of the Irish Prison Service, who had officiated over the removal of the bodies from Mountjoy Prison more than five hours earlier.
Before the Taoiseach's oration, the coffins were undraped and wreaths were laid. Afterwards, a firing party sounded three rounds of shots and the Last Post and Amhrβn na bhFiann were played, bringing the day of ceremonies to a close.
Nine of the 10 bodies were buried at the cemetery in a plot beside the grave of Roger Casement, in the shadow of the Daniel O'Connell memorial tower. The remains of the 10th man, Mr Patrick Maher, will be brought to Ballylanders, Co Limerick, for reburial on October 20th in accordance with his family's wishes.