Attending Janazah is Fard Kifaya

• Janazah is fard kifaya on the community.  It is the Fard that if performed by some, it absolves the rest of that responsibility and it benefits all. The meaning of Fard Kifaya, is that if there are not enough people that respond to it, then all the people are in sin. If sufficient amount of people respond, the obligation falls from the rest. The call for it in the beginning is like the call for establishing a Fard Ayn which is a compulsory duty on every single Muslim to perform like praying and fasting, but it differs in that a Fard Kifaya is absolved by the performance of some of the people.
• On the authority of Abu Hurairah (R), the Messenger of Allah (S) said, "Who from amongst you is fasting today?"  Abu Bakr replied, "I am."  He (the Prophet (S)) said, "Who from amongst you has fed a miskeen (needy person) today?"  Abu Bakr replied, "I have."  He said,  "Who from amongst you has followed a janazah (followed behind a funeral proceeding or gone to witness process of burial) today?"  Abu Bakr replied, "I have."  He said, "Who from amongst you has visited a sick person?"  Abu Bakr replied, "I have."  Then the Messenger of Allah (S) said, "These traits (or characteristics) are never collectively found in a person except that he will enter Paradise."   Narrations # 2131 in the 'Book of Fasting' from Sahih Ibn Khuzaimah & 5880 in the Kitab Fada’l Al-Sahabah from Sahih Muslim).
• It is the right of the deceased on us the living.
• It is a means of comfort for the family of the decease.
• It is a means of us remembering our death
• Hadhrat Thawbaan (R.A.) narrates that the Prophet (pbuh) said: "The one who observes salaah on the deceased receives the reward of one Qeerat whilst he who takes part in the burial as well will be entitled to two Qeerats and each Qeerat is equivalent to Mount Uhad." [Muslim]
• Therefore he who wishes to proceed with the Janazah should wait until the end of the burial so that he may earn the reward of two Qeerats. Together with this, the greater the number of people attending the Namaaz, the more beneficial it is for the deceased.
• Hadhrat Ayesha (R.A.) narrates that the Prophet (pbuh) said: "There is no mayyit (deceased) upon whom a group of one hundred Muslims perform the Janazah Salaah and intercede in his favour but the intercession will be accepted." [Muslim]