Allah, the Exalted, also says,

“And never offer the funeral prayer for any of them who dies, nor stand at his grave.” (Qur’an 9:84)

In that prayer there are rows of worshippers and an imam.

All of the conditions just mentioned are absent from the prostration of recitation (sujūd al-tilāwa), the prostration of gratitude (sujūd al-shukr), and the prostration for the signs (sujūd al-āyāt). The Prophet ﷺ did not call any of these a “prayer,” nor did he prescribe forming rows or having an imam step forward as he did for the funeral prayer, the two prostrations of forgetfulness after the salām, and the other prescribed prayers. Likewise, he did not legislate ending them with salām; nothing to that effect has been transmitted from him with either a sound or a weak chain, and introducing it is an innovation. He also did not institute an opening takbīr for them; what is authentically reported is only that he pronounced takbīr either when descending into, or rising from, the prostration, and the ḥadith is found in the Sunan collections.

Ibn ‘Abbās permitted performing tayammum for the funeral prayer when no water is available,