The Kitáb-i-Aqdas - The Most Holy Book
Index term: Prayer for the Dead
k8.
We have set forth the details of obligatory prayer in another Tablet. Blessed is he who observeth that whereunto he hath been bidden by Him Who ruleth over all mankind. In the Prayer for the Dead six specific passages have been sent down by God, the Revealer of Verses. Let one who is able to read recite that which hath been revealed to precede these passages; and as for him who is unable, God hath relieved him of this requirement. He, of a truth, is the Mighty, the Pardoner.
k8.
We have set forth the details of obligatory prayer in another Tablet. Blessed is he who observeth that whereunto he hath been bidden by Him Who ruleth over all mankind. In the Prayer for the Dead six specific passages have been sent down by God, the Revealer of Verses. Let one who is able to read recite that which hath been revealed to precede these passages; and as for him who is unable, God hath relieved him of this requirement. He, of a truth, is the Mighty, the Pardoner.
k12.
It hath been ordained that obligatory prayer is to be performed by each of you individually. Save in the Prayer for the Dead, the practice of congregational prayer hath been annulled. He, of a truth, is the Ordainer, the All-Wise.
n10.
the Prayer for the Dead
The Prayer for the Dead (see Some Texts Supplementary to the Kitáb-i-Aqdas) is the only Bahá’í­ obligatory prayer which is to be recited in congregation; it is to be recited by one believer while all present stand in silence (see note 19). Bahá’u’lláh has clarified that the Prayer for the Dead is required only when the deceased is an adult (Q&A 70), that the recital should precede the interment of the deceased, and that there is no requirement to face the Qiblih when saying this prayer (Q&A 85).
Further details concerning the Prayer for the Dead are summarized in the Synopsis and Codification, section IV.A.13.-14.
n10.
the Prayer for the Dead
The Prayer for the Dead (see Some Texts Supplementary to the Kitáb-i-Aqdas) is the only Bahá’í­ obligatory prayer which is to be recited in congregation; it is to be recited by one believer while all present stand in silence (see note 19). Bahá’u’lláh has clarified that the Prayer for the Dead is required only when the deceased is an adult (Q&A 70), that the recital should precede the interment of the deceased, and that there is no requirement to face the Qiblih when saying this prayer (Q&A 85).
Further details concerning the Prayer for the Dead are summarized in the Synopsis and Codification, section IV.A.13.-14.
n11.
six specific passages have been sent down by God, the Revealer of Verses
The passages that form part of the Prayer for the Dead comprise the repetition of the greeting “Alláh-u-Abhá” (God is the All-Glorious) six times, each followed by nineteen repetitions of one of six specifically revealed verses. These verses are identical with those in the Prayer for the Dead revealed by the Báb in the Bayán. Bahá’u’lláh added a supplication to precede these passages.
n19.
Save in the Prayer for the Dead, the practice of congregational prayer hath been annulled.
Congregational prayer, in the sense of formal obligatory prayer which is to be recited in accordance with a prescribed ritual as, for example, is the custom in Islám where Friday prayer in the mosque is led by an imám, has been annulled in the Bahá’í­ Dispensation. The Prayer for the Dead (see note 10) is the only congregational prayer prescribed by Bahá’í­ law. It is to be recited by one of those present while the remainder of the party stands in silence; the reader has no special status. The congregation is not required to face the Qiblih (Q&A 85).
The three daily Obligatory Prayers are to be recited individually, not in congregation.
There is no prescribed way for the recital of the many other Bahá’í­ prayers, and all are free to use such non-obligatory prayers in gatherings or individually as they please. In this regard, Shoghi Effendi states that

. . . although the friends are thus left to follow their own inclination, . . . they should take the utmost care that any manner they practise should not acquire too rigid a character, and thus develop into an institution. This is a point which the friends should always bear in mind, lest they deviate from the clear path indicated in the Teachings.
n149.
The Lord hath decreed that the dead should be interred in coffins
In the Bayán, the Báb prescribed that the deceased should be interred in a coffin made of crystal or polished stone. Shoghi Effendi, in a letter written on his behalf, explained that the significance of this provision was to show respect for the human body which "was once exalted by the immortal soul of man".
In brief, the Bahá’í­ law for the burial of the dead states that it is forbidden to carry the body for more than one hour’s journey from the place of death; that the body should be wrapped in a shroud of silk or cotton, and on its finger should be placed a ring bearing the inscription “I came forth from God, and return unto Him, detached from all save Him, holding fast to His Name, the Merciful, the Compassionate”; and that the coffin should be of crystal, stone or hard fine wood. A specific Prayer for the Dead (see note 10) is ordained, to be said before interment. As affirmed by ‘Abdu’l-Bahá and the Guardian, this law precludes cremation of the dead. The formal prayer and the ring are meant to be used for those who have attained the age of maturity, i.e. 15 years of age (Q&A 70).
With regard to the material from which the coffin is to be made, the spirit of the law is that coffins should be of as durable a material as possible. Hence, the Universal House of Justice has explained that, in addition to the materials specified in the Aqdas, there is no objection to using the hardest wood available or concrete for the casket. For the present, the Bahá’í­s are left free to make their own choices in this matter.