State TV said the funeral for Brig Gen Hamid Taqavi was held in a Guard compound in Tehran. He will be buried in his hometown Ahvaz in southwestern Iran tomorrow.
The Guard said yesterday that Taqavi was "martyred while performing his advisory mission" in Samarra, a town north of Baghdad that is home to a major Shiite shrine. He is the highest ranking Iranian officer known to have been killed abroad since the Iran-Iraq war in the 1980s, in which he fought.
"Some ask, what is the link between Taqavi and Samarra? The answer is very clear. If Taqavi and his colleagues do not give blood in Samarra, we should give blood" in Iran, he said.
Shamkhani said Taqavi was a veteran Guard member who had close contacts with the Iraqi armed opposition when the country was ruled by Saddam Hussein.
Predominantly Shiite Iran says it has sent military advisers to assist Syria and Iraq in battling Sunni-led rebels and extremist groups, but has denied sending combat forces.
In a separate incident, "armed bandits" killed three Guard members in an ambush yesterday near Iran's southeastern border with Pakistan, state TV reported.
In the past Iranian forces have clashed with Sunni rebels and smugglers along the porous frontier. In October, four Iranian border guards were killed near the border by unidentified gunmen.
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