Purity: Responsibility of Relatives for the Kafan

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 564:

Providing the kafan for a deceased person is not obligatory for his relatives, even if it was obligatory for them to pay for his living expenses while he was alive.

-Ayatullah Sistani, Practical Laws of Islam, Purification (Taharah)