Shaykh Ṣāliḥ Āl al-Shaykh stated:
“The majority of the Salaf, as Ibn Taymiyyah and Ibn al-Qayyim attributed it to them, and they explicitly described them as “the majority”, along with al-Imām Abū Ḥanīfah, al-Imām Aḥmad, and groups from the Ahl al-Ḥadīth and Athar after them, held the view that the deceased benefits from what the living person draws near to his Lord with and then gifts its reward to the deceased; meaning that the living person gifts the reward to the deceased. A group of scholars say in this regard, whatever act of devotion a Muslim performs and gifts its reward to a Muslim, whether living or dead, it benefits him.”
Source: 📖 Sharḥ al-ʿAqīdah al-Ṭaḥāwiyyah | 2/296-297.


