Musannaf Ibn Abi Shaybah

Ibrahim says that the deceased should first be given ablution like that of prayer, except for the feet (they should not be washed). Then water should be poured from the head side, and the stomach should be rubbed with the hand so that if there is anything in the stomach, it comes out. Then the body should be left for a while so that it dries, then it should be washed a second and third time, and the clothes should be fumigated with incense (such as oud, etc.) three times.