Ibn Sirin (may Allah have mercy on him) says: Among the women Companions (may Allah be pleased with them) who gave the pledge of allegiance to the Prophet (peace and blessings be upon him) was Umm Atiyyah (may Allah be pleased with her). She came to Basra looking for a son of hers but could not find him. He says: I asked about the words 'ash'irnaha' (put it on her as an inner garment): does it mean she is to be girded with it at the waist? He said: No, it means that we wrap her in it.
Ayyub (may Allah have mercy on him) says that Ibn Sirin (may Allah have mercy on him) also used to order concerning a woman that she be wrapped in an inner wrapping.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجنائز / 6771