Hadith 6:1052
Hafs narrated to us, from Hajjaj, from Ata, regarding the one who dies at sea: He said, "He is to be washed, shrouded, and embalmed with scent, and the funeral prayer is to be performed over him. Then something is to be tied to his feet, and he is to be cast into the sea."
حدثنا حفص عن حجاج عن عطاء في الذي يموت في البحر قال يغسل ويكفن ويحنط ويصلى عليه ثم يربط في رجليه شيء ثم يرمى به في البحر