Then the sheets are spread out, one over the other, and the embalming perfume is placed between them. The deceased is then laid upon them on his back, some of it is placed in cotton between his buttocks, and a slit piece of cloth, like short drawers, is tied over it …

His statement, “Then the sheets are spread out, one over the other,” means that the first is laid out on the ground, then the second, then the third.

His statement, “and the embalming perfume is placed between them”: embalming perfume is a mixture of fragrances prepared for the deceased.

This is indicated by the Prophet’s saying concerning the man whose mount broke his neck: “Do not embalm him with perfume.” (1) This shows that it was their customary practice to embalm the dead with perfume.

His statement, “The deceased is then laid upon them on his back,” means: he is laid on his back upon the wrapping sheets, because this position is more secure and makes it easier to wrap him in them. If he were laid on his side, he would turn over, and wrapping him in these sheets would become somewhat difficult.

His statement, “some of it is placed in cotton between his buttocks,” means that some of the embalming perfume is placed in cotton between his buttocks. Thus, this perfume is placed between the three shrouding sheets, and some of it is taken with a piece of cotton and placed between his buttocks.

They explained this as being so that nothing may emerge from his anus. Usually, if something does emerge from there, it has an unpleasant odour, and this embalming perfume dispels that unpleasant odour.

His statement, “and a slit piece of cloth, like short drawers, is tied over it,” means: over the embalming perfume placed in the cotton. Short drawers are short trousers without sleeves.