The Universal House of Justice advises that the place of death may be taken to be the city or town in which the believer passes away, and therefore the hour's journey may be calculated from the city limits to the place of burial. However, it should be borne in mind that the spirit of Bahá'u'lláh's law is to be buried near where one dies.
At the present time there are no definite regulations for preparing Bahá'í cemeteries. However, in a Tablet of the Master's, He emphasizes the need for the cemetery to have a beautiful outward appearance and states that the graves should not be joined together but that each one should have a flower bed around its four sides. He also indicates that it would be pleasing if a pool were located in the center of the cemetery and beautiful trees were planted around it as well as around the cemetery itself. (From a letter written on behalf of the Universal House of Justice to the National Spiritual Assembly of Brazil, dated 20 February 1978; The Compilation of Compilations, vol. I, Baha’i Burial)
