At-Tawba 9:80

[1] The number 70 is not meant, but is rather used to denote numerousness per se. [2] ‘Umar ibn al-Khaṭṭāb (رضي الله عنه) reported: “When ‘Abdullāh ibn ’Ubayy ibn Salūl died, the Messenger of Allah (ﷺ) was summoned to Pray for him. As He (ﷺ) stood up, I sprang to him and said: “Messenger of Allah, will you pray over Ibn ’Ubayy, in spite of him saying so and so on the day of so and so!” I recounted to him (ﷺ) what he said. The Messenger (ﷺ) smiled and said: “Move away from me ‘Umar.” When I had argued a great deal with him, he said: “I was given a choice and I made my choice. Had I known that if I were to seek forgiveness for him more than seventy times he would be forgiven, I would have sought it more!” The Messenger (ﷺ) prayed and then left. It was just a short while after that the two verses in Barā’ah (al-Tawbah) came down: “Do not ever pray over anyone of them who dies … died while in a state of contravention”…” [Al-Bukhārī: 1366].