Burial or interment is the ritual act of placing a dead person or animal, sometimes with objects, into the ground. This is accomplished by excavating a pit or trench, placing the deceased and objects in it, and covering it over. Most would agree that humans have been burying their dead since shortly after the origin of the species.
The soul will continue on its journey to the next phase of its existence, whether or not the body is buried. If it were necessary for a body to be buried in order for the soul to progress, the earth would be packed with lost souls since so many people throughout time have died and have not had burials!
However, it is likely that performing the appropriate funeral rites may ease the transition into the next phase of existence.
If you are concerned about someone's soul, you could pray for it.
These four quotations from historical sources should help answer this question.
Al-Hakim, in his al-Mustadrak, states that the Prophet kept confiding in 'Ali till the time of his death. Then he breathed his last.
When the body of the Prophet (s) was being given ghusl, according to Tarikh al-Khamis, al-’Abbas, Fadhl and Qutham turned the body of the Prophet (s) from one side to the other as Usamah and Shaqran poured water over it. All of them were blind-folded.
Ibn Sa'd narrates in his al-Tabaqat from Imam 'Ali that the Prophet had so enjoined that if anyone except himself ('Ali) had given him the funeral bath, he would have gone blind.
Ibn ‘Abd al-Barr, in his al-Isti'ab, quotes 'Abdullah ibn 'Abbas as saying that 'Ali had four such exceptional honours to his credit as none of us had, and he listed them all, the fourth being that he was the only person who gave the Prophet his funeral bath and lowered him in his grave.
It is not correct.
If you are asking about the 'direction' which the bury the person who dies in Makkah and is buried there, then they would be buried facing the Ka'bah - so in whichever part of the city the person is buried, they would always be buried facing the Ka'bah. All other funeral rites - the ghusl, kafan, etc. are the same.
The late Sharaf al-Din al-Musawi died at the age of 87 on 8 of Jumada II, 1377 A.H. (December 31, 1957) in Lebanon. His corpse was moved to Najaf and was buried in the holy shrine of Amir al-Mu'minin 'Ali (peace be upon him).