Musannaf Ibn Abi Shaybah 11220 — Reports on how many times

Ibrahim said: The deceased is (first of all) to be given the ablution of prayer, except for his feet (they are not to be washed). Then water is to be poured from the side of his head, and a hand is to be passed over his belly so that if there is anything in the belly it comes out. Then he is to be left (for a while) so that he dries, then he is to be washed a second and a third time, and his clothes are to be perfumed with incense (of aloes-wood and the like) three times.