The Shaykh (Al-Mufid), may Allah سبحانه وتعالى support him, said: "If it is intended to place the woman in the grave, her bier is positioned facing the Qiblah, and the covering (Na‘sh) is lifted from her. She is taken from the bier sideways, and two people lower her into the grave - one placing his hands under her shoulders and the other placing his hands under her hips. It is recommended that the person handling her from the side of her hips be her husband or one of her male relatives, such as her father, brother, or son, if she has no husband. An unrelated man (non-Mahram) should not handle her unless no relatives are available. If women familiar with this process lower her into the grave, it is considered better."
Commentary #31