On behalf of the deceased
Charity can be made on behalf of the deceased. Ibn ‘Abbas narrates that a man asked “O Messenger of Allah, my mother died; will it benefit her if I give in charity on her behalf?” He said: “Yes.”
The best charity, as per the Prophet (as) is water. So we recommend building a water well in the name of the deceased. It is also a sadaqah jariyyah as it provides drinking water sustainably.