Musannaf Ibn Abi Shaybah

Hazrat Musa bin Ali (may Allah be pleased with him) narrates from his father that I was with Hazrat Uqbah bin Amir when he was asked about the takbirs (declarations of "Allahu Akbar") in the funeral prayer. He replied, "There are four." I asked, "Are they the same during the day and night?" He replied, "The night and the day are the same." I asked, "Can the deceased be buried at night?" He replied, "Hazrat Abu Bakr Siddiq was buried at night."