Nasai

(1) From the apparent wording of the hadith, the prohibition of performing prayer and burying the deceased during these three times is established. Although some scholars have interpreted this to mean that performing the funeral prayer (salat al-janazah) is prohibited during these times, but burial is permissible, this interpretation is far-fetched. Therefore, the correct position is that which is understood from the apparent wording of the hadith. If there is a necessity, then there is allowance for burial during these times, as will be mentioned in a forthcoming hadith.

(2) Other related discussions regarding this narration have already been mentioned under hadith number 561 and 1896.

561. Commentary:

➊ Imam Ahmad rahimahullah, based on the apparent wording, has stated that it is prohibited to bury the deceased during these three times. However, other scholars have interpreted this as referring to the funeral prayer (salat al-janazah), because the prohibition is more appropriately related to prayer, specifically the funeral prayer, rather than burial. Yet, from the wording of «نَقْبُرَ فِيهِنَّ مَوْتَانَا», it seems unlikely that funeral prayer is meant instead of burial.

➋ The expression "when the sun is at its zenith" is according to common usage, otherwise, in reality, the sun does not stop; it continues to move very rapidly.

566. Commentary: In total, there are five times that are disliked (makruh) for prayer: ➊ At sunrise, ➋ At zenith (when the sun is at its highest point), ➌ At sunset, ➍ After (the obligatory) dawn (fajr) prayer, ➎ After the afternoon (asr) prayer when the sun has turned yellowish. For details, see the benefits of Hadith: 560.

Hadith Commentary: Benefits and Issues: Just as it is not permissible to perform prayer during the three times of sunrise, sunset, and when the sun is at its zenith, likewise, it is also not correct to bury the deceased during these times.

Explanation:
1:
Imam Tirmidhi has also interpreted it in this sense, as is evident from the "Tarjamat al-Bab" (chapter heading). In contrast, Imam Abu Dawud has interpreted it as referring to actual burial, and he has mentioned it under the chapter "Bab al-Dafn ‘inda Tulu‘ al-Shams wa ‘inda Ghurubiha" (Chapter: Burial at Sunrise and at Sunset).

Annotations in English:
Benefits and Issues:

➊
Just as it is disliked (makruh) to perform regular prayers during the disliked times, likewise, it is also disliked to perform the funeral prayer (salat al-janazah) during these times.

➋
One should also avoid burying the deceased during these times, except in cases of necessity.