Musannaf Ibn Abi Shaybah

Hazrat Ibn Jurayj states that Hazrat Ata was asked about those people whose boat breaks and the time for prayer comes while they are in the water. He replied that they should perform the prayer by gesturing. If they come out naked, they should perform the prayer sitting down.

Hazrat Mujahid says that he asked Hazrat Umar bin Abdul Aziz about those people whose boat breaks and when they come out, the time for prayer arrives (and they do not have any clothes on their bodies), so what should they do? He replied: Their imam will be on their left side. They will all form a row. Each person will cover his private parts with his left hand, but he will not touch the private parts.

Hasan, regarding those whose boat breaks and they come out of it naked, says that they will pray sitting, their imam will be among them, and while prostrating, they will lower their gaze.

Hazrat Ata says regarding people deprived of clothes that they will perform prayer by sitting and gesturing, and their imam will be among them.

Hasan says that a person submerged in water will perform prostration on the surface of the water.