How many divorces (talaqat) occurred between the spouses, and what is the ruling on the verbal divorce that the husband claimed to deny?

A husband's statement to his wife, "She is out of his responsibility," is a kinayah (an ambiguous or indirect expression) of divorce, and divorce does not occur by it except with intention. The reference for this is the husband's statement. If the husband denies uttering this kinayah, then no additional divorce counts. If the wife's waiting period ('iddah) ends after three menstrual cycles following the second divorce and her husband has not taken her back, then she is irrevocably divorced from him, and he does not have the right to take her back except with a new marriage contract.