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According to legend, this is because of the story of Emperor Taizong Li Shimin, and we pay homage to the number 7 of the deceased. According to legend, Li Shimin told the prince before he died, "After his death, his relatives should give him a recommendation banquet every seven days and burn paper money seven times before and after, until 7749 days, so that his soul can cross over smoothly." After Taizong's death, officials and people followed suit and formed the current custom of burning seven.
Counting the "Seven Ceremonies" to relieve the bereavement and the pressure on the families of the deceased, now most of the seven ceremonies have been changed from the original seven to four. Namely: 17 (changed to three-day original grave), 37, 57, 77, (now only odd numbers are burned, which is the so-called burning seven).
According to the traditional funeral custom, when burning July 7th and July 7th for the deceased, the son of the deceased should be the main one, that is, all the necessities for burning July 7th should be purchased by the son. Because the son is the inheritor of the family, seven must have a beginning and an end, so in most places, July 7th and July 7th are presided over by the son of the deceased.
Baidu Encyclopedia-Top Seven (Chinese)