Guests include Ahmad Massoud, leader of the National Resistance Front, and Mohammad Mohaqiq, head of the Islamic Unity Party of Afghanistan.
The official funeral ceremony for Ali Khamenei and members of his family killed alongside him began early on Friday at Tehran’s Imam Khomeini Mosalla, attended by foreign dignitaries.
The Islamic Republic invited both the Taliban and its Afghan opponents to take part in the ceremony.
Ahmad Massoud and Mohammad Mohaqiq were among those in attendance.
Taliban Deputy Prime Minister for Economic Affairs Mullah Abdul Ghani Baradar and Foreign Minister Amir Khan Muttaqi travelled to Tehran on Thursday to attend the funeral.
Sources said Taliban Prime Minister Mullah Mohammad Hassan Akhund had initially been expected to attend the ceremony and hold a meeting with Ahmad Massoud on the sidelines. Earlier, Iran’s ambassador to Kabul, Alireza Bikdeli, delivered the official invitation to Mullah Abdul Wasi, the Taliban’s chief of administrative affairs.
This is the first time that leaders of anti-Taliban groups and an official Taliban delegation have been invited to the same formal event in Iran as representatives from Afghanistan.
Ali Khamenei was killed about four months ago during large-scale US and Israeli airstrikes. His funeral was postponed because of the continuing wartime situation.
Following his death, Iran’s Assembly of Experts appointed Mojtaba Khamenei as the country’s new leader.
The Taliban maintains close ties with the Islamic Republic and publicly backed Tehran during the recent conflict. On Thursday, Iran’s ambassador to Kabul said relations between the two sides were moving in a constructive direction.
After arriving in Tehran on Thursday, Baradar and Muttaqi met Iranian Foreign Minister Abbas Araghchi, although no details of the talks have been released.
Iranian Foreign Ministry spokesperson Esmaeil Baghaei said politicians from around 100 countries were expected to travel to Tehran to attend the funeral.