19. Removing the foreskin of an uncircumcised Jew:

A child:[1] A Nefel [i.e. still born, or baby who died within thirty days], or any child who died prior to circumcision, is to be circumcised [by a Jew[2]] prior to the burial.[3] A blessing is not recited over the circumcision. He is also to be named at that time.[4] [Some are accustomed to performing the circumcision during the Taharah process, and not by the burial.[5] He is circumcised with any sharp material, such as a rock, glass, or knife.[6] The circumcision may be done even at night.[7] Peria is not performed.[8] If the child was buried without a circumcision, it is permitted for the child to be unearthed and circumcised.[9]]

An adult:[10] A Jewish male who was not circumcised during his lifetime, due to whatever reason, is to be circumcised prior to the burial. The foreskin is to be buried on its own.

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[1] Michaber Y.D. 353:6; 263:5; O.C. 526:10; Admur 526:19-20; Rav David Abudarham; Rosh Moed Katan

[2] Kitzur SHU”A 199:4; Aruch Hashulchan 526:19; Admur 526:19

[3] The reason: This is done to arouse mercy from heaven, and so the child merit resurrection in the future.  [Michaber 263:5]

[4] Michaber 353:6

[5] Ruach Chaim 353; Gesher Hachaim 147 that so is the custom; Nitei Gavriel 135:26

[6] See Michaber 263:5; Admur 526:19; Nitei Gavriel 135:25

[7] Nitei Gavriel; 135:27

[8] Nitei Gavriel 135:24

[9] Bechor Shur Sanhedrin 47; Kneses Yechezkal 44, brought in Gilyon Maharsha 353; See Poskim in Rav Akiva Eiger 353

[10] Shach 263:6; See Michaber Y.D. 353:6; Nitei Gavriel 75:20