The ruling on dedicating the Reward of Deeds, like Tawaf and other Deeds, to the deceased Muslims

Question :

A woman asks a question saying: "When I was in Makkah Al-Mukarramah and I got the news that a female relative of mine had died, I performed Tawaf for her, making seven circuits around the Ka'bah, and I intended it for her. Is that permissible?"

Answer:

Yes, it is permissible for you to perform Tawaf, making seven circuits and making their reward for whomever you wish among the Muslims. This is the popular view from the Mathhab of Imam Ahmad - that any act of drawing near to Allâh (ie., worship) that the Muslim does and he makes its reward for a deceased or living Muslim, that will benefit the person. It makes no difference whether this act of worship is a purely physical act, like the prayer and Tawaf, or purely an act of spending wealth, like charity, or a combination between the two, like sacrificing an animal.

However, it is important to know that what is best for the person is that he makes the righteous deeds for himself and that he singles out whomever he wishes among the Muslims for supplicating for him. This is because this is what the Prophet ﷺ gave direction to do in his statement:

"When the person dies his deeds are cut off except for three: perpetual charity or knowledge by which benefit is gained or a righteous child who supplicates for him."

Source:
Ash-Shaykh Ibn 'Uthaimin
Fatawa Islamiyah, Vol. 4 Pages 198-199