Fiqh-us-Sunnah Volume 4, Funerals and Dhikr, Fiqh 4.064.

Section : Throwing Three Handfuls of Soil over the Grave.

It is desirable to encourage those attending the burial to throw three handfuls of soil over the grave from the head of the body. This is based on a hadith by Ibn Majah which says: “The Prophet, peace be upon him, once offered a funeral prayer and then went to the deceased’s grave and threw three handfuls of soil from near the deceased’s head.” Abu Hanifah, Ash-Shafi’i, and Ahmad hold that when throwing the first handful one should say, “Of this (i.e. the earth) We created you,” and on the second one should say, “And to it shall We cause you to return,” and on the third handful one should say, “And of it We shall cause you to be resurrected a second time.” This is based on a hadith that the Prophet, peace be upon him, said this when his daughter Umm al-Kulthum was laid in her grave. Ahmad said: “Nothing is required to be said while throwing handfuls of soil over the grave because this is a weak hadith.