…to limit the duration of the journey to one hour’s time, irrespective of the means of transport that are chosen to carry the body to the burial site. Bahá’u’lláh affirms that the sooner the burial takes place, “the more fitting and acceptable will it be” (Q and A 16).
The place of death may be taken to encompass the city or town in which the person passes away, and therefore the one hour’s journey may be calculated from the city limits to the place of burial. The spirit of Bahá’u’lláh’s law is for the deceased to be buried near where he or she dies.
- The Universal House of Justice (The 'Notes' section of the Kitab-i-Aqdas)