When it becomes apparent that the time of death is close, then those present should face the dying person towards the Qiblah. (Mustadark Haakim – Vol.1, pg.353) and they should make Talqeen i.e. recite the Kalima (laa ilaaha illallah muhammad ur rasoolullah) to encourage him to recite. (Tirmidhi – Chapter of Janaaiz)

When there are indications that the soul is departing, recite this dua: 'O Allah, assist me through the difficulties of death.'

When death has occurred then those having any connection with the deceased should recite: 'Verily to Allah we belong and to Him shall we return. O Allah, reward me in my difficulty and grant me some thing better in exchange.'

After the person has passed away, the deceased’s eyes should be closed. (Ibne Abi Shaybah)