The Shaykh (Al-Mufid), may Allah سبحانه وتعالى support him, said: “If no lotus leaves (sidr), camphor, or soapwort (ushnan) are available, the deceased should be washed with pure water. If no perfume or hanoot (embalming material) is available, the body should be wrapped in shrouds and buried after washing and praying over it. If shrouds are also unavailable, the body may be buried without them due to necessity.” The reason for this ruling is that preparing the deceased is obligatory only when it is feasible and possible. If feasibility and ability are lacking, the obligation ceases because Allah سبحانه وتعالى does not burden a soul beyond its capacity, and necessity is given priority in cases of hardship. The Shaykh (Al-Mufid), may Allah سبحانه وتعالى support him, said: “If a person dies at sea and no land is available for burial, the body should be washed, embalmed, and shrouded. The shrouds should then be sewn, and the body weighted down so that it sinks into the depths of the water.”
Commentary #47