Page 134 - Taleemul Haq New Edition

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However, it is preferable to place the body with the FACE towards the QIBLAH as NABI
(Sallallaahu alaihi wa Salam) has mentioned that the Ka'ba is the Qibla of both, the
living and the dead.
NO HAIR of the head, beard or any other part of the body must be cut, shaved, trimmed
or combed. The nails tall should NOT he cut. Circumcision is also NOT permissible. All
rings, jewelry, wigs etc., should he removed. Where the false teeth of the dead person
can easily be removed, these should preferably be taken out.