Purity: Obligation to Position the Dying Person
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 523:
Based on obligatory precaution, laying a dying person in a way that the soles of his feet face qibla is obligatory for every Muslim. In the event that Muslims know that the dying person consents [to being laid like this] and he is not incapacitated, it is not necessary to get the consent of his guardian (walī) [to lay him like this]; otherwise [i.e. if he is incapacitated], it is necessary to get the consent of his guardian based on obligatory precaution.
-Ayatullah Sistani, Practical Laws of Islam, Purification (Taharah)