In the first place, we would like to stress that it is not permissible for a Muslim to seek Allah’ Forgiveness for a late non-Muslim, no matter how close he is to one, for Allah says: “It is not fitting, for the Prophet and those who believe, that they should pray for forgiveness for Pagans, even though they be of kin, after it is clear to them that they are companions of the Fire.” (At-Tawbah:113)
This means that he whoever dies a disbeliever, his abode is Hell in the Hereafter, for Allah says, “If anyone desires a religion other than Islam (submission to Allah), never will it be accepted of him; and in the Hereafter he will be in the ranks of those who have lost (all spiritual good).” (Aal-`Imran:85)
This verse was revealed to forbid Prophet Muhammad (peace and blessings be upon him), from seeking forgiveness for his dying uncle, Abu Talib. And in the following verse, Allah Almighty says: “And Abraham prayed for his father’s forgiveness only because of a promise he had made to him. But when it became clear to him that he was an enemy to Allah, he dissociated himself from him: for Abraham was most tender hearted, forbearing.” (At-Tawbah: 114)
Based on the above, we can conclude that a Muslim is prohibited to make Du`a’ for a late non-Muslim, whether he is close to one or not. Having said this, we can add that a Muslim is permitted to make Du`a’ for alive non-Muslims so that their hearts become inclined to accept Islam.