Distributing tapes as an act of charity on behalf of the deceased
Question

                Is it permissible to distribute religious tapes for the deceased to be rewarded during condolence gatherings?.
Praise be to Allah.Distributing tapes which 
    contain lessons, lectures and guidance is a means of giving charity on 
    behalf of the deceased, if it is intended that the reward should go to him. 
    This is one of the best things that the living can do for the dead, and this 
    is confirmed in the shar’i texts which indicate that the reward will reach 
    the one on whose behalf charity is given. 
It was narrated from 
    ‘Aa’ishah (may Allaah be pleased with her) that a man said to the Prophet 
     (peace and blessings of Allaah be upon him): My mother died suddenly 
    and I think that if she could have spoken she would have given charity; will 
    she have a reward if I give charity on her behalf? He said: “Yes.” Narrated 
    by al-Bukhaari (1388) and Muslim (1004). 
Imam al-Shaafa’i (may 
    Allaah have mercy on him) said in al-Umm (4/126): 
The dead may benefit from 
    the actions of another in three cases: Hajj performed on his behalf, wealth 
    that is given in charity on his behalf, and du’aa’. … And Allaah is most 
    generous because He will reward the living and benefit the dead.  
Al-Nawawi narrated in 
    al-Majmoo’ (5/293) that the Muslims were unanimously agreed that charity 
    on behalf of the deceased benefits him and reaches him. 
Ibn Taymiyah said in 
    al-Fataawa al-Kubra (3/29): 
The imams are agreed that 
    charity reaches the deceased, as do other financial acts of worship such as 
    freeing slaves. End quote. 
Ibn Hajar al-Haytami said 
    in Tuhfat al-Muhtaaj (7/72-73): 
The deceased is benefited 
    by charity given on his behalf, such as donating Mus-hafs as a waqf and so 
    on. 
See also the answer to 
    question no. 42384. 
There is nothing wrong with 
    distributing these tapes as an act of charity on behalf of the deceased 
    during the condolence gathering or afterwards, but that is subject to the 
    condition that you do not believe that giving charity during the days of 
    mourning is of extra virtue, as some people think that giving charity during 
    the mourning period is essential to help the deceased in the initial period 
    in the grave or make him happy in his grave and other such false beliefs. 
And Allaah knows best.