A shroud should be nice, but not so extravagantly expensive that it would unduly burden a person.
Ash-Shafi’i remarked, “Ali said: ‘Do not be extravagant in shrouding me. I have heard Allah’s Messenger, peace be upon him, say: “Do not be extravagant in preparing your shroud for it will soon be taken away.”‘ This is narrated by Abu Daw’ud, in whose chain of narrators is a man called Abu Malik, who is of somewhat dubious character.
It is narrated that Huzhaifah said, “Do not be extravagant in preparing the shroud. Buy for my shroud two clean white sheets of cloth.”
Abu Bakr said: “Wash this garment of mine, and add another two sheets of cloth, and shroud me in them.” At this ‘Aishah said, “This garment that you are wearing is old and worn out.” He said, “The living are more deserving of the new garments than the dead. This shroud is only to absorb the secretions of the body.”