The laws of burial as revealed by Bahá'u'lláh in the
Kitáb-i-Aqdas do not refer to occurrence of death at sea. Until such time as
the Universal House of Justice legislates on these matters, the friends when
faced with such incidents should be guided by whatever civil or maritime law is
applicable under the circumstances. Should land be reached, however, obviously
the body must be buried on land in the nearest suitable place."
- The Universal House of Justice (From a
letter written on behalf of the Universal House of Justice to an individual
believer, quoted in a letter dated 7 October 1974 written on behalf of the
Universal House of Justice to the National Spiritual Assembly of New Zealand;
compilation: ‘Lights of Guidance’)