the bier on his shoulder from all four posts (of the funeral bier) will be granted ultimate forgiveness by Allah عَزَّوَجَلَّ.
(Al-Jauĥara-tun-Nayyaraĥ, pp. 139; Durr-e-Mukhtār, vol. 3, pp. 158, 159; Baĥār-e-Sharī’at, vol. 1, pp. 823)
It is an act of worship to carry the bier on the shoulder. It is a Sunnaĥ to carry the bier on the shoulder from all four corners one after the other and to walk 10 steps at each side. The complete Sunnaĥ is to first carry the bier on the shoulder from the right head side of the bier, then the right foot side, then the left head side and then the left foot side and to walk 10 steps each time thus making a total of 40 steps. (‘Ālamgīrī, vol. 1, pp. 162; Baĥār-e-Sharī’at, vol. 1, pp. 822)
Some people announce in the funeral procession to walk two steps each. They should instead announce, ‘Carry the funeral on your shoulder from all four sides and walk 10 steps each time.’
If a single person carries the body of a young child in his arms and the rest of the people take the child in their arms in turns, there is no harm in it. (‘Ālamgīrī, vol. 1, pp. 162)
It is impermissible and forbidden for a woman to walk along in the funeral procession (whether it is the funeral of the young or old). (Baĥār-e-Sharī’at, vol. 1, pp. 823; Durr-e-Mukhtār, vol. 3, pp. 162)