ʿAta' said, "Ibn ʿAbbas said, 'If he (i.e. the one intending to perform ʿUmra) has performed the Tawaf around the Kaʿba, his Ihram is considered to have finished.' said, 'What proof does Ibn ʿAbbas has as to this saying?" ʿAta' said, "(The proof is taken) from the Statement of Allah:-- "And afterwards they are brought For sacrifice unto Ancient House (Kaʿba at Mecca)" (22.33) and from the order of the Prophet to his companions to finish their Ihram during Hajjat-ul-Wadaʿ." I said (to ʿAta'), "That (i.e. finishing the Ihram) was after coming form ʿArafat." ʿAta' said, "Ibn ʿAbbas used to allow it before going to ʿArafat (after finishing the ʿUmra) and after coming from it (i.e. after performing the Hajj).  

مِنْ قَوْلِ اللَّهِ تَعَالَى {ثُمَّ مَحِلُّهَا إِلَى الْبَيْتِ الْعَتِيقِ} وَمِنْ أَمْرِ النَّبِيِّ ﷺ أَصْحَابَهُ أَنْ يَحِلُّوا فِي حَجَّةِ الْوَدَاعِ قُلْتُ إِنَّمَا كَانَ ذَلِكَ بَعْدَ الْمُعَرَّفِ قَالَ كَانَ ابْنُ عَبَّاسٍ يَرَاهُ قَبْلُ وَبَعْدُ