What is the wisdom behind the imam standing at the head of the man when praying over him (in the funeral prayer) and at the middle of the woman (the navel) when praying over her?

It is sunnah for the Imam to stand at the head of a man and at the waist of a woman during the funeral prayer, for the sake of covering, as this has been narrated in the Prophetic Sunnah. This is the opinion of the majority. The Hanafis, however, held that one should stand at the chest of both men and women, due to the place of the light of faith. Meanwhile, the Malikis were of the opinion that one should stand at the waist of a man and the shoulder of a woman.