Musannaf Ibn Abi Shaybah 11976 — What reaches the deceased

Sayyiduna Malik bin Hubayrah al-Shami (may Allah be pleased with him), who was a Companion, when he came to a funeral and found few people with it, would divide them into three rows, then offer the funeral prayer over it, and he said that the Messenger of Allah (peace and blessings be upon him) said: "Three rows of Muslims do not line up over a deceased person except that it becomes binding (that he be forgiven)."