Some have said it is to the chest, while others have said it should be as deep as the height of a man, so that the shroud can cover the head of the deceased in the grave. As for the niche (luhd), it should be wide enough to allow for the deceased to sit up. It is narrated from Imam al-Hadi عليه السلام that it is permissible for the grave to be lined with wooden boards and covered with them over the deceased. Each thing has its place, and the entrance to the grave is at the feet of the deceased. When burying a woman, She should be lowered into the grave from the side, with her husband standing where he can support her hip, while a man is lowered from his feet and slid in gently. My father wrote in his letter to me: When you enter the grave, recite the Surah Al-Fatiha, the two chapters of seeking refuge (Surah Al-Falaq & Surah An-Nas), and the Ayatul Kursi (2:255). When you receive the deceased, say: Bismillāhi wa billāhi wa ‘alā millati Rasūlillāhi ṣallā Allāhu ‘alayhi wa ālihi "In the name of Allah سبحانه وتعالى, and by Allah سبحانه وتعالى, and in the religion of the Messenger of Allah صلى الله عليه وعلى آله وسلم and his family." Place the deceased on their right side, facing the Qibla, untie the shroud, place their cheek on the earth, and say: Allāhumma jāfī al-arḍa ‘an janbayhi, wa ṣa‘id ilayka rūḥahu wa laqqihi minka riḍwānan "O’ Allah سبحانه وتعالى, make the earth gentle on their sides, raise their soul to You, and grant them Your pleasure."