Musnad Abu Ya'la al-Mawsili 109:301

Narrated to us Ibn Numayr, narrated to us Yahya ibn Adam, from Qutbah, from al-A’mash, from Abu Sufyan, from Jabir, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "When you perfume the deceased with incense, then do it an odd number of times."