The bounty and giving of Allah Almighty is great. He made the Muslims intercessors for one another, and the Prophet (may Allah's peace and blessings be upon him) urged that a Muslim should attend the funeral of his fellow Muslims and rendered it one of the rights of Muslims upon one another. In this Hadīth, Kurayb, the freed slave of ‘Abdullāh ibn ‘Abbās, relates that a son of ‘Abdullāh ibn ‘Abbās (may Allah be pleased with him) died, and he was present with him, "in Qudayd", a place of water between Makkah and Madīnah, which is located 150km away from Makkah and lies to its northeast, "or in ‘Usfān", a town located 80km to the northwest of Makkah. These are two places close to Makkah. ‘Abdullāh (may Allah be pleased with him) ordered Kurayb to go out and tell him about the number of people who had gathered to attend his funeral procession and prayer. Kurayb went to see the people and then informed them about their gathering and number. Thereupon, Ibn ‘Abbās (may Allah be pleased with him) said to him: "Do you think?" i.e., do you estimate their number to be forty men? Kurayb replied: 'Yes.' In the version by Ibn Mājah, Ibn ‘Abbās said: "How many do you see? Forty?" I said: "No, they are more than that." So, Ibn ‘Abbās (may Allah be pleased with him) asked those with him to bring the funeral of his son to the people gathered in the mosque to offer prayer for him and bury him. Then, he said: "For indeed I heard the Messenger of Allah (may Allah's peace and blessings be upon him) say: 'No Muslim man dies and forty men... attend his funeral'", praying and supplicating for him, and they believe in Allah and associate none with Him in worship. In the version by Ibn Mājah: "No forty believers intercede for a believer." intercession here means request. Those attending the funeral prayer ask Allah Almighty to pardon the sins of the deceased, "except that Allah will accept their intercession for him", i.e., He will accept their intercession for that dead Muslim, out of His grace and bounty, and forgive him. It is required to increase the number of those who attend the funeral prayer as much as possible, and they are required to reach this number that entails success. This is conditional upon two things: First: They should be intercessors for him, i.e., sincere in supplicating and asking Allah's forgiveness. Second: They should be Muslims and include none who associates anything with Allah. Other reported Hadīths mention a different number, like one hundred or three rows. So, it is said that intercession by a hundred people will be accepted, but it does not necessarily mean that intercession by a lesser number will not be accepted. The same holds true for the forty men and the three rows. Hence, all the relevant Hadīths are applicable. Intercession is valid by the lesser of the two: by three rows or forty persons; this is because when Allah Almighty promises forgiveness two times in one sense, and one of them is easier than the other, it is His unchanging way that He does not decrease the promised bounty after that. Instead, He gives more out of his bounty and favor from Him toward His servants. It is also probable that the Prophet (may Allah's peace and blessings be upon him) was informed about the acceptance of intercession by a hundred persons. He was informed about it, and then he was informed about the acceptance of intercession by forty persons and then by three rows, even if their number is lesser, yet he was informed about that. The Hadīth mentions that those who attend the prayer for a dead person are intercessors for him. It urges Muslims to attend the prayer for the deceased and increase the number of those who attend..