The Messenger of Allah ﷺ said about a man who died at Arafah while in the state of ihram, "Wash him with water and lotus leaves, shroud him in two garments, do not apply burial scent to him, and do not cover his head, for Allah will raise him on the Day of Resurrection reciting the talbiyah."
إن رسول الله ﷺ قال لرجل مات بعرفة وهو محرم: اغسلوه بماء وسدر، وكفنوه في ثوبين، ولا تحنطوه ولا تخمروا رأسه، فإن الله يبعثه يلبي أو ملبيا.
Bukhari related it in the Book of Funerals (1268), and Muslim in the Book of Funerals (1206), both from the hadith of Hammad bin Zayd, from Amr bin Dinar and Ayub, from Saeed bin Jubayr, from Ibn Abbas, as mentioned, and the wording is Bukhari's.This hadith is evidence that someone who is not in ihram may be perfumed just as his head may be covered, and that the prohibition applied because of the ihram.