What is the ruling on the Alfiyyah Tasbih (the "Thousandfold Glorification") and sending its reward to the deceased, which includes mentioning "Lā ilāha illallāh" (There is no god but Allah) 70,000 times and "Qul Huwa Allahu Ahad" (Say: He is Allah, the One) 100,000 times?

There is no evidence to prove the thousand-fold tasbih (glorification) in the described manner and dedicating its reward to the deceased. This is an addition to the religion. However, if a person glorifies Allah or recites "Qul Huwa Allahu Ahad" (Say: He is Allah, the One) any number of times and dedicates the reward of that to the deceased, then it reaches them and benefits them, according to the preponderant opinion of the scholars. But one should not commit to a specific number for this.