Note: It is not a condition that the deceased’s head be to the imam’s right; rather, it may be on either his left or his right. This is contrary to what some common people believe—that it must be to his right.
“He says four takbirs. In the first, after seeking refuge with Allah, he recites al-Fatihah, ...”
His statement, “He says four takbirs,” means that, according to the jurists, all of these takbirs are essential pillars, because they take the place of rak‘ahs: each takbir corresponds to one rak‘ah.
As for the takbirs in other prayers, some are pillars, some are obligatory, and some are recommended.
The pillar—in prayers other than the funeral prayer—is the opening takbir.
The recommended takbir is that of the latecomer who arrives while the imam is bowing: he says the opening takbir while standing, then bows. It is preferable for him to say a takbir for bowing as well, though there is no harm if he does not.
All other takbirs are obligatory. This is the sounder view.
Some scholars held that all takbirs apart from the opening takbir are recommended, and that if a person deliberately omits them, his prayer is not invalidated. However, what we have mentioned is the position followed by the adherents of Imam Ahmad, may Allah have mercy on him.
His statement, “In the first, after seeking refuge with Allah, he recites al-Fatihah,” means that after the first takbir, and after saying, “I seek refuge with Allah from Satan, the accursed,” he recites al-Fatihah.
The evidence for seeking refuge with Allah is the general purport of Allah’s saying, Exalted is He:
“So when you recite the Quran, seek refuge with Allah from Satan, the accursed.” [al-Nahl (The Bee)]
It is understood from his words that no opening supplication is recited in this prayer.
The scholars who held this view justified it by saying that this prayer is based on