The funeral Ṣalāĥ is Farḍ-e-Kifāyaĥ, i.e. if even a single person offered it, everyone would be relieved of the obligation; if no one offered it, and all those who were aware of it will be sinners. Jamā’at (congregation) is not a condition for this Ṣalāĥ; if even one person offered it, the Farḍ will be fulfilled. The denial of its Farḍiyyat (obligation) is Kufr (infidelity).
(Baĥār-e-Sharī’at, vol. 1, pp. 825; ‘Ālamgīrī, vol. 1, pp. 162; Durr-e-Mukhtār, vol. 3, pp. 120)
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