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Like the other divinely revealed religions, Muslims believe that the present life is only a trial and preparation for the next realm of existence.  Islam does not see death as an annihilation, rather, it is a journey from this temporary world into the next world that has no end. 

In many narrations, the death and journey into the next world is compared to a child in the womb of his or her mother.

When a Muslim dies, he or she is physically washed, usually by a close family member, wrapped in three pieces of clean white cloth, and buried with a simple prayer performed; preferably the same day. 

Muslims consider this as one of the final services that can be offered for their relatives, and an opportunity to remember their own brief existence on this earth. 


Source: http://www.al-haqq.com/