Ibrahim (may Allah have mercy on him) narrates from the companions of Abdullah (may Allah be pleased with him) that they said: The deceased is to be washed an odd number of times, shrouded in an odd number (of cloths), and perfumed with incense an odd number of times.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجنائز / 6635