Three Rows for a Funeral Prayer are Commended
     It is recommended that the people should make three rows    ( The minimum number of people for a row is two persons)    while offering a funeral prayer, and that these rows    should be straight. This is based on a report from Malik    ibn Habairah who said: "The Prophet, peace be upon him,    said: 'Every believer who dies is forgiven by Allah if a    group of Muslims comprising three rows prays for him'."
    That is why, if there were not many people attending a    funeral prayer, Malik ibn Habayrah would make them stand    in three rows. This is narrated by Ahmad, Abu Daw'ud, Ibn    Majah, Tirmidhi, and Al-Hakim, who considers it a sound    hadith.
         Ahmad said: "If the number of people present at the    funeral prayer is very small I would still prefer that    they make three rows." He was asked: "What if there are    only four people present?" He replied: "They may make two    rows, with two persons in each line." He did not like    three rows with each of them consisting of only one    person.
    
Larger Number is Much Preferred
     A larger gathering of people for the funeral prayer is    preferable, as is reported by 'Aishah who said: "The    Prophet, peace be upon him, said, 'If a Muslim dies and    his funeral prayer is attended by a group of a hundred    Muslims, and they all sincerely pray for his forgiveness,    he is forgiven'." This is narrated by Ahmad, Muslim, and    Tirmidhi.
         Ibn 'Abbas reported: "I heard the Prophet, peace be upon    him, saying: 'If a Muslim dies and a group of forty    people, who do not associate any one with Allah, pray for    him, their prayer is accepted and he is forgiven' ." This    has been narrated by Ahmad, Muslim, and Abu Daw'ud.
    
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"When a person dies, his works end, except for three: ongoing charity, knowledge that is benefited from, and a righteous child who prays for him."
Prophet Mohammed (PBUH)
"The best of what a man leaves behind are three: a righteous child who supplicates for him, ongoing charity the reward of which reaches him, and knowledge that is acted upon after him."
Sunan Ibn Mājah
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