All expenses related to the making of a grave are to be paid from the estate of the deceased. However, if an heir volunteers to bear these expenses with their own wealth, they are permitted to do so.
In the case of a married woman's death, the husband is responsible for all expenses related to her burial and funeral. Therefore, the expenses related to the making of her grave are also the responsibility of her husband. If the husband is not present or refuses to bear these expenses, then all expenses are to be covered from the wife's own assets.