The Shaykh (Al-Mufid), may Allah سبحانه وتعالى support him, said: Then the deceased should be gently lowered into the grave feet first so that his head enters before the rest of his body, just as he entered the world from his mother’s womb. While approaching the grave, the person lowering him should recite a supplication. Upon placing the deceased into the grave, he should say: "In the name of Allah سبحانه وتعالى, and by Allah سبحانه وتعالى, and in the way of Allah سبحانه وتعالى" (continuing the complete supplication). He should then place the deceased on his right side, facing the Qiblah, and untie the knots of the shroud at the head so that the face is uncovered. The cheek should be placed directly on the earth. He should also untie the knots at the feet and then cover the grave with bricks (Laban). While placing each brick, he should recite the supplication.
Commentary #22