What is Odysseus' first act after leaving hades and returning to circe's island?

He and his men burnt the body of Elpenor

While at Circes for the first time they all eat and drink, but Elpenor drinks too much and falls asleep on the roof and when he wakes up in the morning he falls off and dies. Odysseus then travels to the underworld and sees Elpenors soul among the others, after asking him how he died Elpenor asks him to go back to Aeaea and to perform funeral rites for him.