Muslims, or rather) all deceased Muslim men and women. The reward will be conveyed to all of them and he/she [the one conveying the reward] will get the reward equivalent to all of them.

(Fatawa Razawiyyah , vol. 9, pp. 617)

صَـلُّوا عَلَى الْـحَـبِيْب                                                                 صَـلَّى الـلّٰـهُ تَـعَـالٰى عَـلٰى مُـحَـمَّد

O the devotees of A’la Hadrat! It is common practice in our society to send gifts to each other on different occasions to strengthen friendship or relationship further. When we send a gift to our relative or friend, he becomes happy by seeing it, no matter how low its price is. He then also sends us a gift in return and expresses his love for us. But as this relative or friend of us passes away, we stop sending him gifts. However, if we want we can send him better gifts in the form of conveying Sawab to make him happy. Of course! Our act of conveying Sawab becomes a gift for deceased Muslims and they feel extremely happy after receiving it.

Gift from the living for the dead

Sayyiduna ‘Abdullah Bin ‘Abbas رَضِىَ اللهُ تَعَالٰی عَـنْهُما has stated that the Blessed Rasool صَلَّى اللهُ تَعَالٰى عَلَيْهِ وَاٰلِهٖ وَسَلَّم said, ‘The condition of the deceased in the grave is like a drowning person who is crying for help, who anxiously waits for the Du’a-e-Khair (supplication) of his father or mother or son or friend to reach him, and when the Du’a reaches him, it is dearer than the world and all of its blessings for him. Allah Almighty bestows the reward like mountains to the deceased by the Du’a of those who are on the earth. Surely, the gift of the living for the dead is ‘to make Du’a of forgiveness’ for them.

(Shu'ab-ul-Iman, vol. 7, pp. 16, Hadees 9295)

Elaborating on the sentence (the deceased is like a drowning person who is crying for help in his grave) Mufti Ahmad Yar Khan Na’eemi رَحْمَةُ اللهِ تَعَالٰی عَلَيْه has stated: Ordinary sinful Muslims are in this state due to their sins, special pious Muslims are in this state because of the regret as to why they did not perform more good deeds and specific beloved ones are in this state because of the dear ones they have left behind. A fresh deceased person remains in