It is religiously acceptable to dictate the kalimah(La ilaha illa Allah; Muhammadun rasul Allah) to the dying person on his death bed, irrespective of whether that dying person is a Muslim or a non-Muslim. Instructing the kalimah to a non-Muslim at that time is done with the hope that Allah guides him to embrace Islam and it may be that he dies as a Muslim. The door of repentance is wide open before any non-Muslim who wants to embrace Islam as long as the soul doesn’t come up to the throat.
Sheikh Ahmad Bin Hamad Al-Khalili, Mufti of the Sultanate of Oman, states the following: “There is nothing wrong in dictating the kalimah to a non-Muslim on his death bed. Allah Almighty accepts the repentance of non-Muslims who want to embrace Islam even on their death beds as long as the soul doesn’t come up to the throat. However, if the soul comes up to the throat one’s repentance will be of no use.
The Prophet (peace and blessings be upon him) is reported to have ordered a young man from among the Jews to recite the kalimah when he was on his death bed.
The Prophet is also reported to have ordered his uncle Abu Talib to recite the kalimah on his death bed.
All these are evidence that it is permissible to dictate the kalimah to a non-Muslim on his/her death bed in the hope that Allah Almighty guides him to the path of Islam and he/she dies as a Muslim.”