July 7. On this date in 1947, Shoghi Effendi wrote the National Spiritual Assembly of the United States and Canada "that, in view of what Abdu'l-Bahá has said against cremation, the believers should be strongly urged, as an act of faith, to make provisions against their remains being cremated. Bahá'u'lláh has laid down as a law, in the Aqdas, the manner of Bahá'í burial, and it is so beautiful, befitting and dignified, that no believer should deprive himself of it."

July 7. On this date in 1947, Shoghi Effendi wrote the National Spiritual Assembly of the United States and Canada "that, in view of what Abdu'l-Bahá has said against cremation, the believers should be strongly urged, as an act of faith, to make provisions against their remains being cremated. Bahá'u'lláh has laid down as a law, in the Aqdas, the manner of Bahá'í burial, and it is so beautiful, befitting and dignified, that no believer should deprive himself of it."

666. Cremation
"He feels that, in view of what Abdu'l-Bahá has said against cremation, the believers should be strongly urged, as an act of faith, to make provisions against their remains being cremated. Bahá'u'lláh has laid down as a law, in the Aqdas, the manner of Bahá'í burial, and it is so beautiful, befitting and dignified, that no believer should deprive himself of it."
(From a letter written on behalf of Shoghi Effendi to the National Spiritual Assembly of the United States and Canada, July 7, 1947)

On June 18, 1902, Ali Kuli Khan translated 'Abdu'l-Bahá's "Tablet of Cremation" Consequently, the law of God commands to bury the dead."

Ali Kuli Khan, also known as Nabilu'd-dawlih, was an eminent Iranian Baha'i who served briefly as 'Abdu'l-Baha’s English-language secretary between 1899-1901. He was subsequently sent to America where he was the first to translate into English some of the most important works of Baha’u’llah, such as the Kitab-i-Iqan, the Seven Valleys, and the Glad-Tidings. He also continued to translate 'Abdu'l-Baha’s correspondence with the American Baha'is. Ali Kuli Khan was appointed Iranian chargés d'affaires in Washington in 1910 and later served in various high-ranking diplomatic positions. He married Boston socialite Florence Breed and was the father of Marzieh Gail.

Tablet of Cremation
The servant of God Miss Barney, questioned concerning the wisdom of burying the dead in the earth. She said also that the scientists in Europe and America, after reasoning and polix discussion upon this subject, have concluded that, according to the rational rules and benefits of cremating the dead are certain. Therefore, what has been the wisdom of the Holy Laws commanding the burying of the dead in the earth? You know that this servant has not the time to give a detailed explanation, consequently he writes briefly as follows:-
No matter how human intellect strive and endeavour their utmost to discover correct course concerning general matters, and the true method, yet (their conclusion) cannot be like the Divine creation, and the order of the evolution of the set scale of beings. For the evolution, decompositions and composition, union and separation of the elements, matters and substances are regulated and settled in a very perfect and fixed chain.
Consider the current general laws, as to what degree they are well founded, solid and secure. The blending and composition development and growth of the elemental body has been gradual; so also, its decomposition and disintegration must be gradual. If it is disintegrated rapidly, then it will occasion a sudden transformation in the chain of evolution, and this sudden transformation will result in weakening the general connections in the chain of existing things.
For example this elemental body of man has come from the kingdom of mineral, vegetable and animal and now after its death will become entirely animalculae. These microscopic animals will evolute into other compositions, and thus, through a Divine law and natural order, they will effect the body of the Universe.
If you burn this body, it will immediately pass into the mineral kingdom and will be detained from its natural progress in the chain of beings. After its death and separation from general life, the elemental body will constitute individual atoms and microscopic animals, although it is then deprived of the general in the human form, yet the animal life is realised in it, and therefore it is not utterly bereft of life. When it is burnt it turns into ashes and mineral. When it is turned into mineral, it must necessarily evolute into the vegetable kingdom in order to develop onward into the animal kingdom. This rapid progress of evolution is called sudden transformation.
To resume; Beings in their composition, decomposition, union, separation and evolution, must be according to natural order, Divine rule and the mighty law of God, so that no flaw nor defect may affect the necessary connections which have resulted from the reality of things. Consequently, the law of God commands to bury the dead.
The ancient Persians considered that even burial of the dead is not allowable, for interment prevents the natural progress to a certain extent. Therefore, they built "Dokhme [sp.?]" ( A circular stone building in the form of a cylinder, on the flat surface of which the fire worshippers lay the bodies of their dead), on mountain peaks, and laid the dead upon the surface of the earth. But they disregarded the fact that burying does not prevent the natural evolution and movement, nay rather burying in the earth has also other benefits besides its march and development. To be buried although the human soul severs its dependence from the body yet friends and companions have a great attachment for the remains of a man after his death, and they never consent to have them immediately effaced and destroyed. For instance, friends never consent to the effacement and destruction of the pictures and photograph of a man, although it is but man's spectral image, and will of necessity, be finally effaced. They preserve his memorials as much as possible, even though he be a stone, a tree, or a place of clay; how much more then, the body of man. The heart never consents to the immediate disintegration of the body in order that it should continue to remain forever; and they suppose that the longer it is preserved the nearer it will be to Divine mercy.
But the brahmins in India cremate it, and take no heed thereof, nay, this is conducive to the comfort of their hearts. This heedlessness is an outgrowth of their faith and is not natural, for the Hindus believe that the more rapidly the body is disintegrated the nearer it will be to Divine mercy. Contrary to the ancient Egyptians, they suppose that as soon as it is disintegrated, forgiveness will be secured, and the dead will attain to everlasting benefit. This belief is the cause of their satisfaction in cremation
Upon thee be greetings and praise
(Sig) A.A.B.