Muhaqqaq Masala

Seeing the face of the deceased for a final glimpse after the funeral prayer -

The reality is that seeing the face is not a Shari'ah injunction that regular arrangements should be made for it; however, if someone wishes to see the face, it is permitted to show it before the funeral prayer. It should not be shown after the prayer, because it causes an inevitable delay in the burial, and where this viewing takes the form of a regular custom, it must be stopped. (Kitab al-Nawazil / Vol: 6 / Page: 59)