סימן קצז סעיף א
נוֹהֲגִין לְהַדֵּר אַחַר בִּגְדֵי פִשְׁתָּן לְבָנִים לְתַכְרִיכִין, וְיִהְיוּ נָאִים, לְסִימָן שֶׁמּוֹדִים בִּתְחִיַת הַמֵּתִים, דְּאָמַר רַב חִיָא בַּר יוֹסֵף, עֲתִידִין הַצַּדִּיקִים שֶׁיַעַמְדוּ בִּלְבוּשֵׁיהֶן. אֲבָל לֹא יִהְיוּ חֲשׁוּבִים יוֹתֵר מִדַּי, כִי זֶה אָסוּר. אֵין לַעֲשׂוֹת בַּתַּכְרִיכִין לֹא אִמְרָא וְלֹא שׁוּם קֶשֶׁר, הֵן בְּחוּטִין שֶׁתּוֹפְרִין בָּהֶם, הֵן בִּלְבִישָׁה. קוֹבְרִין אֶת הָאִישׁ בְּטַלִית שֶׁיֶשׁ בָּהּ צִיצִית, אַךְ פּוֹסְלִין אֶחָת. וְהַיוֹתֵר נָכוֹן, שֶׁכְּשֶׁמֻנָּח בַּקֶּבֶר, אָז יַכְנִיסוּ צִיצָה בְּתוֹךְ הַכָּנָף. אִם הָיְתָה לוֹ טַלִּית נָאֶה שֶׁהִתְפַּלֵּל בָּהּ בְּחַיָיו, אֵינוֹ רָאוּי לְהַחֲלִיפָהּ לְאַחַר מוֹתוֹ בְּטַלִּית אַחֶרֶת שֶׁאֵינָהּ נָאֶה, כִּי נְיָחָ לוֹ לָאָדָם לְהִקָּבֵר בַּטַּלִית שֶׁהִתְפַּלֵּל בָּהּ בְּחַיָיו. כְּשֶׁמַּלְבִּישִׁין אֶת הַמֵּת, יְכַוְּנוּ שֶׁכְּשֵׁם שֶׁהֵם מַלְבִּישִׁים אֶת הַגּוּף, כָּךְ תִּתְלַבֵּשׁ נִשְׁמָתוֹ בְּמַלְבּוּשִׁים רוּחָנִיִים בְּגַן עֵדֶן.
It is a custom of respect to make garments of white linen for shrouds.1Linen is preferable because it deteriorates quickly and therefore does not delay the deterioration of the body. (Tzelach to Maseches Berachos 28b) They should be made nicely to indicate our belief in the resurrection of the dead, for Rav Chiya bar Yosef said, "The righteous will arise with their garments on them."2Maseches Kesubos 11b. However if the deceased was not dressed in shrouds, it is forbidden to open the grave and to dress him. Rather the grave is opened and the shrouds placed on the casket. (Beir Heitiv 355) However they should not be too elaborate, for that is forbidden. One should not make the shrouds with a hem, or a knot of any sort, either when sewing the shrouds or when dressing the deceased with them. A man should be buried in a tallis with tzitzis [fringes], but one [of the four tzitzis] should be invalidated. The better procedure however is to insert one of the tzitzis in a corner pocket of the tallis when the body is in the grave. If he had a beautiful tallis3This also applies if he had a beautiful Kittel in which he prayed on Yom Kippur. in which he prayed during his lifetime, it is not proper to exchange it after his death with a tallis that is not as beautiful, for a person is desirous of being buried in the tallis in which he prayed during his lifetime.4When an unmarried person dies, who did not pray with a tallis in his lifetime, there are various customs regarding dressing him with a tallis. If the deceased was a Torah scholar and a God-fearing person, it is the custom in some places to dress him with a tallis, while others have the custom to dress him with a tallis kattan. (Mishmeres Sholom 27) When dressing the deceased, they should think: "Just as his body is being clothed, so may his soul be attired in spiritial garments in Gan Eiden."
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן העולם הבא שנאמר הליכות עולם לו אל תקרי הליכות אלא הלכות (נדה ע"ג.)