The Prayer for the Dead …is the only Bahá’í obligatory
prayer which is to be recited in congregation; it is to
be recited by one believer while all present stand in silence… Bahá’u’lláh has
clarified that the Prayer for the Dead is required only when the deceased is an
adult (Q and A 70), that the recital should precede the interment of the
deceased, and that there is no requirement to face the Qiblih when saying this
prayer (Q and A 85). (The ‘Notes’ section of the Kitab-i-Aqdas, prepared by the
Research Department of the Universal House of Justice)