The Kitab-i-Aqdas (Laws) - Bahá'u'lláh
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Page 229 of  251

With regard to the material from which the coffin is to be made, the spirit of the law is that coffins should be of as durable a material as possible. Hence, the Universal House of Justice has explained that, in addition to the materials specified in the Aqdas, there is no objection to using the hardest wood available or concrete for the casket. For the present, the Baha'is are left free to make their own choices in this matter. (229:2)

150. the Point of the Bayan
The "Point of the Bayan" is one of the titles by which the Bab referred to Himself. (229:3)

151. the deceased should be enfolded in five sheets of silk or cotton
In the Bayan, the Bab specified that the body of the deceased should be wrapped in five sheets of silk or cotton. Baha'u'llah confirmed this provision and added the stipulation that for "those whose means are limited a single sheet of either fabric will suffice". (229:4)

When asked whether the "five sheets" mentioned in the law referred to "five full-length shrouds" or "five cloths which were hitherto customarily used", Baha'u'llah responded that the intention is the "use of five cloths" (Q and A 56). (229:5)

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