In is in "Hidaaya" that it is permissible for a Muslim to send the Sawaab of his deeds, such a Namaaz, Fasting, Hajj, Zakaat, Sadaqa, etc. to others. It is in "Bahrur Raa'iq" that if a person kept Fast, performed Namaaz, or gave Sadaqa and then sent this Sawaab to another, living or dead, then to do so is permissible, and that Sawaab reaches the said person.  

Hazrat Anas (radi Allahu anhu) asked the Prophet (sallal laahu alaihi wasallam): "If we send Sawaab to the deceased, give Sadaqa and Khayraat and ask Du'a for them, does this reach them?" Huzoor (sallal laahu alaihi wasallam) said: "Verily it reaches them. Read Namaaz for them as you read for yourself and fast for them as you fast for yourself. In other words, make Esaale Sawaab of Namaaz and Roza for them." The meaning of this Hadith is that we should send the Sawaab of our actions to the deceased, since in reality one cannot make Namaaz and Roza for another person or on his behalf, but we can send the Sawaab of our actions to them.  

Hazrat Abdullah ibn Abbas (radi Allahu anhu) has stated: "On the Days of Eid, the 10th of Muharram, the first Friday of Rajab, on Shabbe Baraat, and on Thursday nights, the souls of the deceased are left free to go to their homes, wherein they go and ask for Sadaqa and Khayraat. If they do not receive any Du'a or Fateha, then they return to their graves saddened and disappointed and they say, 'O Allah! They have deprived us, You deprive them'".  

Hazrat Anas (radi Allahu anhu) reported the Prophet (sallal laahu alaihi wasallam) as saying: "When a person passes away and the family of the deceased gives Sadaqa, Khayraat and makes Du'a for him, then Sayyiduna Jibraeel (alaihis salaam) takes it to them in their graves on a tray that is beautifully decorated. When they receive this, they become so pleased as if someone in the world becomes pleased on receiving a gift, and his neighbour who has not received any Sawaab becomes sad".  

Hazrat Sa'ad ibn Ubaadah (radi Allahu anhu) once came to the Prophet (sallal laahu alaihi wasallam) and said: "Ya Rasoolallah (sallal laahu alaihi wasallam)! My mother has passed away. What can I do for Esaale Sawaab?" The Prophet (sallal laahu alaihi wasallam) said: "Prepare a well for water". When the well was prepared, Rasoolullah (sallal laahu alaihi wasallam) went close to the well and made Du'a: "This is for the Esaale Sawaab for the mother of Saad". While making this Du'a, he raised his hands high, and after Du'a, he turned his hands over his blessed face.  

For those who object to Fateha and Du'a, the following is for their perusal:-  

1. It is allowed to make Du'a in front of the Niyaz as this is what the Prophet (sallal laahu alaihi wasallam) did by coming close to the well to make Du'a.
    
2. It is allowed to lift up the hands for Du'a and to end the Du'a by turning the hands over the face.
    
3. It is preferable to call a pious person to make the Du'a.
    
4. To make Fateha on Niyaz is allowed. If it were not then the Prophet (sallal laahu alaihi wasallam) would not have made Du'a near the water, but would have said that the intention was sufficient.
    
5. For the person to obtain the Sawaab, it is not necessary to feed the Niyaz first, but Du'a can be made before this since the Prophet (sallal laahu alaihi wasallam) made Du'a even before any person drank out of the well.

When making Fateha, one should follow the proceedure of the pious Saints. In other words, the method of Fateha that is present in the Sura Yaseen Kitaabs that are available in our country. When making the Fateha, send the Sawaab to the Prophet (sallal laahu alaihi wasallam), the pious servants, the Companions, and then through their blessing, ask for it to be sent to the soul of the said deceased. Alhumdulillah! This is the prescribed method, and this is the method that the Ahle Sunnah have always followed.  

By making Esaale Sawaab, it gives comfort to the deceased, pleases them, saves them from the torment of the grave, elevates their status and causes benefit to the sender as well as the receiver. May Almighty Allah bless us with remembering those whom have left the physical world to travel to the Hereafter. Ameen.