Normally the building of structures or headstones on graves
should be left to the family of deceased, and all expenses should be covered by
them. The use of most great name or the ringstone symbol on gravestone is not
appropriate.
In a letter dated September 17, 1971 to an individual
believer we wrote the following: "Concerning the question you ask in your
postscript, there is no specific ruling regarding the type of headstone that
may be used at a grave site. However, regarding the inscription on a headstone,
the beloved Guardian asked the believers not to use any form of the greatest
name but a nine pointed star may be used. Or, you may wish to have an
appropriate text from the sacred writings inscribed on the headstone. The
position of the body in the grave should be with the feet pointing toward the
Qiblih, which is Bahji in 'Akká'."
- The Universal House of Justice (From a letter dated May 4, 1972 to the National Spiritual Assembly of Uganda;
compilations: ‘Lights of Guidance’)