Surat At-Tawbah (84-85)

{وَلاَ تُصَلِّ عَلَى أَحَدٍ مِّنْهُم مَّاتَ أَبَداً وَلاَ تَقُمْ عَلَىَ قَبْرِهِ إِنَّهُمْ كَفَرُواْ بِاللّهِ وَرَسُولِهِ وَمَاتُواْ وَهُمْ فَاسِقُونَ} [التوبة: 84]

84- Do not offer Salah at hypocrites when they die and do not follow the procedures of their burial or even seek forgiveness or invoke Allah for them because they disbelieved in Allah, attributed lies against His Messenger, and continued their disbelief until they died as disbelievers and we cannot offer funeral Salah at such people.

The Messenger of Allah (peace be upon him) offered the funeral Salah at `Abdullah ibn Ubay ibn Salul, the head of hypocrites, and mentioned that he was between two choices because of Allah's Saying: "Whether you (O Muhammad peace be upon him) ask forgiveness for them (hypocrites) or ask not forgiveness for them - (and even) if you ask seventy times for their forgiveness — Allâh will not forgive them because they have disbelieved in Allâh and His Messenger (Muhammad peace be upon him). And Allâh guides not those people who are Fâsiqûn (rebellious, disobedient to Allâh)." [Surat At-Tawbah: 80], so the Ayah was revealed. Thereafter, he never offered the funeral Salah at a hypocrite or even followed his burial procedures.

{وَلاَ تُعْجِبْكَ أَمْوَالُهُمْ وَأَوْلاَدُهُمْ إِنَّمَا يُرِيدُ اللّهُ أَن يُعَذِّبَهُم بِهَا فِي الدُّنْيَا وَتَزْهَقَ أَنفُسُهُمْ وَهُمْ كَافِرُونَ} [التوبة: 85]

85- So, do not like any of their money or children because they were a trial from Allah to them to inflict them with worries and concerns in the world by collecting money and spending it on Zakah and Jihad without being rewarded. Moreover, they saw the killing of their children in battlefields while they thought they had died as martyrs, and that will be regret for them in the Hereafter.