The World Federation One Stop Fiqh

Ruling 618

It is recommended that the person who places the corpse in the grave should have wuḍūʾ or ghusl, be bare-headed and bare-footed, and climb out of the grave from the feet-side of the corpse. Persons other than the relatives of the deceased should put the soil into the grave with the back of their hands and say:

إِنَّا لِلّٰهِ وَ إِنِّا إِلَیْهِ رَاجِعُونَ

innā lillāhi wa innā ilayhi rājiʿūn

Indeed we belong to Allah, and to Him do we indeed return.73

If the deceased is a woman, someone who is her maḥram should lower her in the grave. If a maḥram is not present, her other relatives should do this.

73 Al-Baqarah (Chapter 2), verse 156.