Sayyiduna Abu Sa'id al-Khudri (may Allah be pleased with him) reports this saying of the Prophet (peace and blessings be upon him): "The deceased recognises the one who carries him, the one who washes him and the one who lowers him into his grave."
(The narrator says:) Sayyiduna Abdullah bin Umar (may Allah be pleased with them both), who was present in that gathering, asked: "From whom did you hear this narration?" He replied: "From Sayyiduna Abu Sa'id al-Khudri (may Allah be pleased with him)." Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) went to Sayyiduna Abu Sa'id al-Khudri (may Allah be pleased with him) and said: "O Sayyiduna Abu Sa'id (may Allah be pleased with him), from whom did you hear this?" He replied: "From the Prophet (peace and blessings be upon him)."
Ahmad and al-Tabarani (in al-Mu'jam al-Awsat) recorded it, and its chain contains a man whose biography I have not found anyone giving.
Hadith Referenceمجمع الزوائد ومنبع الفوائد / كتاب الجنائز / 4071