Purity: Funding the Shroud (Kafan) from the Estate
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 560:
The obligatory quantity of the shroud (kafan) mentioned in the previous ruling must be taken from the estate of the deceased if someone has not donated it. In fact, even the recommended quantity of the kafan – up to a limit that is common and normal, and taking into consideration the status of the deceased – can also be taken from the estate of the deceased. However, in case the deceased’s heir is not bāligh, the recommended precaution is that one should not take more than the obligatory quantity of the kafan from the estate.
-Ayatullah Sistani, Practical Laws of Islam, Purification (Taharah)