FORTY BELIEVERS AT THE FUNERAL PRAYER H 946 "When a Muslim dies and forty people who do not associate anything with Allah, pray the funeral prayer over him, Allah accepts their prayers for him.'" R 946 Muslim with a chain up to ibn Abbas who related that the Messenger of Allah, praise and peace be upon him, said this.
933- وعن ابن عباسٍ رضي الله عنهما ، قَالَ : سَمِعْتُ رسول الله صلى الله عليه وآله وسلم ، يقول : "مَا مِنْ رَجُلٍ مُسْلِمٍ يَمُوتُ ، فَيقومُ عَلَى جَنَازَتِهِ أرْبَعُونَ رَجُلاً لاَ يُشْرِكُونَ بِاللهِ شَيْئاً ، إِلاَّ شَفَّعَهُمُ اللهُ فِيهِ" رواه مسلم .