The 30-year-old reportedly died after suffering a cardiac arrest following an on-field collision with FC Andorra goalkeeper Jesus Owono on Monday.
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Ruiz marked his 17th-minute strike by displaying nine fingers, representing De Miguel's shirt number, before pointing towards the sky in an emotional tribute.
The gesture came during a devastating attacking display from Luis Enrique's side, who scored four goals inside eight minutes.
Joao Neves opened the scoring in the ninth minute before Desire Doue doubled PSG's advantage three minutes later.
Senny Mayulu added a third in the 13th minute, with Ruiz completing the remarkable scoring spree four minutes afterwards.