What is the virtue of reciting Surat Al-An'am for the dying?

There is no evidence in the Sunnah indicating the permissibility of reciting Surat Al-An'am for a dying person. Rather, what has been reported is the recitation of Surat Yasin, based on the Prophet's (peace and blessings be upon him) saying: "Recite Yasin for your dead." This hadith was authenticated by Ibn Hibban and is supported by the actions of some of the Tabi'in (followers). Based on this, the majority of scholars have deemed it commendable to recite it for a dying person.