It is narrated from Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that a man was on his mount with the Messenger of Allah (peace and blessings be upon him) at Arafat; his mount threw him and he died. He (peace and blessings be upon him) said: "Wash him with water and lote-tree leaves, shroud him in two garments, do not apply perfume to him, and do not cover his head, for Allah Almighty will raise him reciting the talbiyah." This establishes that one who is not in ihram is to be perfumed and his head is to be covered, because the prohibition was given on account of the ihram.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجنائز / 6698