Reference: al-Bid’u wal-Muhdathaat wa maa laa Asla lahu – Page 292
Fataawa al-Lajnah ad-Daa.imah lil-Buhooth al-‘Ilmiyyah wal-Iftaa. – Fatwa No.7482
Question: Is it correct for me to pray a number of raka’aat at any time and then gift the reward to the deceased and will it’s reward reach him or not?
Response: It is not permissible to gift the reward of what you have prayed (salaah) to the deceased, rather, it is an innovation because it has not been confirmed on the authority of the Prophet ﷺ or the companions (radhi-yAllaahu ‘anhum). The Prophet ﷺ said:
«Anyone who introduces something into this matter of ours (i.e. Islaam), that which is not from it, will have it rejected» – [the authenticity of] this [narration] is agreed upon [by both Imaam al-Bukhaaree and Imaam Muslim].
And with Allaah lies all success and may Allaah send prayers and salutations upon our Prophet ﷺ and his family and his companions.