Purity: Obligations for Handling a Deceased Muslim
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 530:
It is obligatory for the guardian of a Muslim who has died to give him ghusl and to camphorate, shroud, perform prayers over, and bury him, even if the deceased is not a Twelver (Ithna ʿAshari) Shia. The guardian must either do these things himself or instruct someone else to do them; and in the event that someone else does these things with the guardian’s consent, the responsibility is lifted from the guardian. In fact, even if the burial and suchlike is carried out without the guardian's consent, the responsibility is still lifted from him and there is no need to repeat those things. If the deceased does not have a guardian or the guardian refuses to do those things, it is obligatory for every mukallaf to do them as a collective obligation (al‑wajib al‑kifai), meaning that if someone or some people do those things, the responsibility is lifted from everyone else, and in the event that no one does them, then everyone will have committed a sin. In case the guardian refuses [to do those things or instruct someone else to do them], it is not necessary to obtain his permission.
-Ayatullah Sistani, Practical Laws of Islam, Purification (Taharah)


