The Kitáb-i-Aqdas
Notes
10.the Prayer for the Dead   ¶8
The Prayer for the Dead (see Some Texts Supplementary to the Kitáb-i-Aqdas) 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 (see note 19). Bahá’u’lláh has clarified that the Prayer for the Dead is required only when the deceased is an adult (Q&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&A 85).
Further details concerning the Prayer for the Dead are summarized in the Synopsis and Codification, section IV.A.13.-14.