Mishkatul Masabih — Hadith #39724

A son of Ibn Abbas died at a place called 'Qudayd' or 'Usfan (near Makkah). He said to me, O Qurayb! See how many people have gathered for the funeral. Qurayb said, I came out and saw that some people had gathered for the funeral. Then him I reported this news. He said, will they be forty as you? I replied, yes. Ibn Abbas (ra) then said, then bring him out for prayer. Because I heard the Messenger of Allah (may peace be upon him) say, No Muslim If forty people who did not associate partners with Allah when he dies offer his funeral prayer, then Allah accepts their intercession for the deceased. (Muslim) [1]