Musnad Abu Ya'la al-Mawsili 161:11

Abu Khaythama narrated to us, Sufyan ibn 'Uyaynah narrated to us, from Sumayy, from Abu Salih, from Abu Hurayrah, attributing it to the Prophet, may Allah bless him and grant him peace, who said: "Whoever prays over a funeral, for him is a qirat. And whoever follows it until it is finished, for him are two qirats; the smaller of the two, or one of them, is like Uhud."