4. Circumcising the Nefel:[1]

Any child who died prior to circumcision [including a Nefel], is to be circumcised [by a Jew[2]] prior to the burial.[3] A blessing is not recited over the circumcision. [Some are accustomed to performing the circumcision during the Taharah process, and not by the burial.[4] He is to be circumcised with any sharp material, such as a rock, glass, or knife.[5] The circumcision may be done even at night.[6] Peria is not performed.[7] If the child was buried without a circumcision, it is permitted for the child to be unearthed and circumcised.[8]]

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[1] Michaber Y.D. 353:6; 263:5 [if any child died before day 8]; O.C. 526:10; Admur 526:19-20; Rav David Abudarham; Rosh Moed Katan; See Nitei Gavriel 135:24-30

Where to bury the foreskin: Some bury it with the child while others bury it outside the cemetery, as normally done. See Nitei Gavriel 135:30

If the child was born circumcised: See Nitei Gavriel 135:28

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

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

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

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

[6] Nitei Gavriel; 135:27

[7] Nitei Gavriel 135:24

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