Continuation of the explanation of the hadith of Aisha: She said, "The Messenger of Allah (peace and blessings be upon him) was shrouded in three white, Sughuliyyah cotton garments, with no shirt or turban in them. As for the set of garments, it was only made to look like it was for him because it was bought for him to be shrouded in, so the set was left aside and he was shrouded in the three white, Sughuliyyah cotton garments. Then Abdullah ibn Abi Bakr took it and said, 'I will surely keep it until I am shrouded in it myself.' Then he said, 'If Allah the Exalted had been pleased with it for His Prophet, He would have shrouded him in it.' So he sold it and gave its price in charity."

The Shaykh : Accordingly, it is recommended to shroud a man in three garments; this is regarding the number. As for the color: white, three white garments. As for the type: cotton, because cotton has strength and coolness, making it better than wool. As for silk, it is not permissible.
Now, if a person is shrouded in only one garment, is it permissible or not? It is permissible, but it is contrary to what is best. And if he has poor heirs, is it permissible to shroud him in three garments because this will burden the heirs? The answer is: Yes, and it is the best. It is not said: "He has weak heirs." We say that the right of the deceased in his wealth takes precedence over the right of the heirs. If he is shrouded in something other than white, it is permissible, but white is better. If he is shrouded in something other than cotton, it is permissible, but cotton is better. If someone asks: "This was the practice of the Companions (may Allah be pleased with them). This was the practice of the Companions, so how do you make it prescribed?" We say: There is no doubt that among the Companions were the Rightly Guided Caliphs, and we have been commanded to follow their Sunnah, as the Prophet (peace and blessings be upon him) said: . As for her statement (may Allah be pleased with her): "There was no shirt or turban in them," the meaning is that he was not shrouded in a shirt, and no turban was placed on his head. As for the one who says that the meaning is three garments in addition to the shirt and turban, there is no doubt that this is far from the truth, because the wording does not imply it. The wording does not imply it. Three garments with no shirt or turban in them; it is clear that the intent is negation, not exception. As for her statement (may Allah be pleased with her): "As for the set of garments, it was bought..." and so on. We will read al-Nawawi's explanation of it.