The minimal amount of shrouding acceptable for a male is three sheets. The view of the Abu Haneefah and Ahmad is one of the two views held by the Maalikis that believes that a single piece of cloth should cover the entire body, as it is believed to fulfil the obligatory duty and minimum amount for shrouding.
Shrouding has been part of the Muslim culture for centuries, and is done during the burial of a deceased member out of respect. Part of the shrouding process is for the deceased member to be washed before the shrouding by members of their family or of the community.
