Nasai

(1) “Elevated grave” refers to a grave that is raised high like a structure or upon which a structure has been built. Otherwise, it is permissible to maintain a grave at a legitimate height, that is, raised one handspan above the ground, so that the rulings and etiquettes pertaining to graves may apply to it, because it is necessary to distinguish between a grave and ordinary land. In this regard, keep in mind the benefit derived from Hadith: 2032.

(2) “Image” refers to any depiction or statue of a living being that has been made from stone or the like (hence the meaning of “idol” has been given), whether it is worshipped or not. It should be destroyed to such an extent that its head, face, etc., no longer remain, but rather it becomes like an ordinary stone. Remember, what is meant here is the statue of a being possessing a soul, whether human or animal, because animals too have been objects of worship.

Explanation:
1:
What is meant is the statue of any being possessing a soul.

2:
From this, the prohibition of raising the grave or constructing a building over it is derived.

Benefits and Issues:
How astonishing it is that a noble member of the Ahl al-Bayt, Ali radi Allahu anhu, was entrusted with the duty of demolishing elevated graves and erasing images, and he continued this practice further. Yet today, those who claim to love Ali are the ones most afflicted with these very diseases. May Allah protect us.

The commentary made by Allamah Shawkani on the conduct of grave-worshippers is worth noting. See (Nayl al-Awtar, Chapter: The Raising of the Grave). Similarly, to understand the reality of the evidences presented for the permissibility and affirmation of grave-worship, refer to Hafiz Salahuddin Yusuf’s work, “Qabr Parasti: A Review.”