Hadith.400 - Imam Muhammad ibn Ali Al-Baqir عليه السلام said:
"Touching a deceased person at the time of their death and after their washing, and kissing them, is not an issue”.
If one's clothing comes into contact with the body of the deceased, then they must wash whatever part of the clothing was touched.
When preparing the deceased, the person washing starts by preparing the shroud.
They begin with a sheet (namat), spreading it out, then placing a "habrah" (a specific cloth) and sprinkling some powdered perfume (dharirah) on it.
Next, they spread out the izar (waist cloth) on top of the habrah, sprinkling more of the powdered perfume, then place the shirt (Qamis) on top of the izar, again sprinkling the powdered perfume.
They take two fresh, green palm branches (Jaridatayn), each the length of approximately a forearm, and if they are the length of an arm or a span, there is no issue.
He writes on the Izar (wrap), Qamis (shirt), the habrah, and the two branches:
(Fulān) yashhadu an lā ilāha illā Allāh
"So-and-so bears witness that there is no god but Allah سبحانه وتعالى."
They then wrap all of it together.