٣ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنِ ابْنِ أَبِي عُمَيْرٍ عَنْ هِشَامِ بْنِ سَالِمٍ عَنْ سُلَيْمَانَ بْنِ خَالِدٍ قَالَ سَمِعْتُ أَبَا عَبْدِ الله (عَلَيْهِ الْسَّلام) يَقُولُ إِذَا مَاتَ لأَحَدِكُمْ مَيِّتٌ فَسَجُّوهُ تُجَاهَ الْقِبْلَةِ وَكَذَلِكَ إِذَا غُسِّلَ يُحْفَرُ لَهُ مَوْضِعُ الْمُغْتَسَلِ تُجَاهَ الْقِبْلَةِ فَيَكُونُ مُسْتَقْبِلاً بِبَاطِنِ قَدَمَيْهِ وَوَجْهِهِ إِلَى الْقِبْلَةِ. 
3. Ali ibn Ibrahim has narrated from his father from Ibn Abi ‘Umayr from Hisham ibn Salim from Sulayman ibn Khalid who has said the following: “I heard abu ‘Abd Allah , say, ‘When any of you dies prepare his body (facing) toward Qiblah. Also, when giving the body a bath a place should be prepared for this purpose where the bottoms of his feet face the direction of Qiblah.’” 