It gathers his buttocks and bladder, and the remainder is placed upon the openings of his face and the points of prostration. If his entire body is perfumed, that is good, …
His statement, “It gathers his buttocks and bladder,” refers to the slit piece of cloth. A cloth slit at the end is brought so that it can be passed around both thighs, and then tied. “Tied” means fastened so that it gathers together his buttocks and bladder.
It thus covers the two private parts, for it cannot gather the bladder together with the buttocks unless it covers them both. This is part of complete covering.
His statement, “and the remainder is placed upon the openings of his face and the points of prostration,” means that the remainder of the embalming perfume which was placed in the cotton is put upon the openings of his face: the eyes, nostrils, and lips.
In al-Rawd, there is the additional mention of “the ears.” Although the ears are part of the head, they are included with the face because of their proximity to it.
The embalming perfume is placed upon these openings in order to prevent insects from entering through them.
It is also placed upon the points of prostration: the forehead, nose, palms, knees, and tips of the feet.
They explained this on the grounds that it is a way of honouring these parts.
All of this—the placing of embalming perfume in these locations—is regarded by the scholars as recommended. As for embalming perfume in principle, it is established by the sunnah, as we have mentioned.
His statement, “If his entire body is perfumed, that is good,” means: if the whole body of the deceased is perfumed