Scholars of jurisprudence which say that it is not permissible to do taqlid to a deceased Mujtahid, have a basis for this reasoning and in order to understand it we must refer to legal manuscripts. However, this question can be presented in another way and that is; what is the benefit and philosophy of such a ruling from these scholars' point of view?
In answering this question we can point out a few things:
A group of Shia jurisprudent scholars[1] do not allow initial taqlid from a deceased Mujtahid, and they state that: doing taqlid from a deceased Mujtahid is only correct if you were already doing taqlid to him when while he was alive, and a living Mujtahid has given a fatwa stating that it is permissible to continue to do taqlid to the deceased Mujtahid. The fact that our scholars recognize 'being alive' as a condition in order to be a legal authority or Mujtahid, and say that it is not permissible to do taqlid to a deceased Mujtahid, has its own specific jurisprudential reasons which are discussed in the field of technical Fiqhi issues, but we will not elaborate on that here. However, this question can be presented in another way and that is; what is the benefit and philosophy of such a ruling from these scholars' point of view?
In answering this question we will make reference to only a few of the points:
[1] According to our viewpoint: initial taqlid to a deceased Mujtahid is permissible, and if the deceased Mujtahid is more knowledgeable than the living Mujtahid, then it is wajib (obligatory) to do taqlid to him. Secondly, in social matters one must only follow the Rahbari (Supreme Islamic Leadership), and in non-social matters one can do taqlid to someone other than the rahbari.
[2] Tabarsi Ihtijaj – Vol.2 Pg.283
[3] For more information please make reference to : Ten Dialogues - Dr. Shahid Mutahari (May Allah have mercy on his soul) – Dialogue on the Principals of Ijtihad in Islam