The evidence for this is that this was the Prophet’s shroud: “He was shrouded in three white Sahuli wrapping sheets, with neither a shirt nor a turban among them.” (1) Among the Companions who shrouded the Messenger of Allah were Abu Bakr and Umar, may Allah be pleased with them both, and we have been commanded to follow their sunnah.
Moreover, some scholars gave a sound rationale, saying: Allah would not have chosen for His Prophet anything but the finest of shrouds, at the hands of the Companions, may Allah be pleased with them.
Likewise, the Prophet instructed us to wear white garments and to shroud our dead in them, saying: “They are the best of your garments.” (3) There is no doubt that white brings greater joy to the soul than other colours. This is why daylight is white, and one feels happiness when dawn breaks, unlike when night arrives.
If he is shrouded in something other than white, it is permissible; and if he is shrouded in a single wrapping sheet, that too is permissible.
They are perfumed with incense, …
His statement, “They are perfumed with incense,” means that they are fumigated. Fumigation is called tajmīr because it is done over live coals. However, they are first sprinkled with water and then fumigated, so that the smoke may adhere to them.