The exemption stratagem in an attempt to exempt a dead person from his duties and obligations to Allah

Q: What is the scholarly opinion regarding what is called "the exemption stratagem"? To explain, it is a widespread custom in our country that when a man dies and after the Janazah (funeral) Prayer is offered for him, people sit round in a circle and put dirhams in a Mus-haf (copy of the Qur'an). They then say the following, "This dead man was enjoined to do his duties to Allah, including the obligatory acts of worship, vows, and Kaffarahs (expiations). In truth, he fulfilled some of these duties and failed to fulfill others. Being dead, he is incapable of fulfilling these duties." After that, one of them receives the Mus-haf containing the dirhams and then presents it to another, who in turn presents it to another and so on. By doing so, they think that dirhams are doubled. They then divide the dirhams amongst the people. Please explain this issue for us substantiated by evidence from Shari`ah (Islamic law) telling us whether the best generations (earlier Muslim generations) are authentically reported to have done so. (Part No. 11; Page No. 332

A: The stratagem thus worked out in an attempt to exempt a dead person from his duties to Allah, including Salah (Prayer), vows, Kaffarahs, and the like in the manner described in the question is Bid`ah (innovation in the religion) and has no basis in the Shari`ah. In this regard, the Prophet (peace be upon him) is authentically reported to have said: Anyone who introduces anything into this matter of ours (Islam) that is not part of it will have it rejected. In another narration, Anyone who does an action which is not stated in this matter of ours (Islam) will have it rejected. It is basic ruling in Shari`ah that a Muslim should do no acts of worship but those enacted by Allah in the Qur'an or through the Sunnah (acts, sayings, or approvals of the Prophet). In fact, acts of worship are Tawqify (bound by a religious text and not amenable to personal opinion) matters. However, the Islamically acceptable way to expiate sins is by sincerely repenting to Allah, giving to charity, asking Allah for forgiveness, doing many permissible acts of worship, giving back usurped rights to their owners, or asking for their forgiveness if possible, and so on. The following are things that are permissible to be done on behalf of a dead person: giving to charity, asking Allah to forgive them, supplicating to Allah for them, and making up for their duties to Allah they failed to fulfill. Examples of such duties are Zakah (obligatory charity), Kaffarahs, Sawm (Fast) of Ramadan if they delayed making up for it unexcused, Hajj in case they neglected to perform it although having the capacity to do so, and so on. The same also applies to paying people's dues such as debts, trusts, etc.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.