He interrupted his ‘umrah and completed it several years later. What does he have to do with regard to the things that are forbidden whilst in ihraam?

Whoever enters ihraam for
‘umrah has to complete it, because Allaah says (interpretation of the
meaning): “And perform properly (i.e. all the ceremonies according to the
ways of Prophet Muhammad صلى الله عليه وسلم),
the Hajj and ‘Umrah (i.e. the pilgrimage to Makkah) for Allaah” [al-Baqarah
2:196]. The muhrim does not have the power to cancel his ‘umrah, unless
he stipulated a condition to that effect and something happened to prevent
him completing his ‘umrah or he is prevented from doing so by an enemy or
sickness. This stipulation means saying when entering ihraam: “O Allaah, my
exiting ihraam will be where I am prevented.” 

If a person enters ihraam
and does tawaaf, then does not complete his ‘umrah, he remains in a state of
ihraam and cannot exit it unless he completes his ‘umrah.  

If the person asked about
went back after he found out that it is obligatory to complete ‘umrah – even
if that was several years later – and he put on ihraam and completed his
‘umrah, then he has exited ihraam and he does not have to do anything (as
expiation) with regard to the forbidden things that he did before that out
of ignorance or by mistake. 

Shaykh Ibn ‘Uthaymeen (may
Allaah have mercy on him) was asked about a woman who entered ihraam then
cancelled her ‘umrah, then she did another ‘umrah a few days after that. Is
this action correct? What is the ruling on the things she did that are
forbidden in ihraam? 

He replied: This action is
not correct, because once a person starts to do Hajj or ‘Umrah, it is haraam
for him to cancel it unless that is for a valid shar’i reason. Allaah says
(interpretation of the meaning): “And perform properly (i.e. all the
ceremonies according to the ways of Prophet Muhammad
صلى الله عليه وسلم), the Hajj and ‘Umrah
(i.e. the pilgrimage to Makkah) for Allaah. But if you are prevented (from
completing them), sacrifice a Hady (animal, i.e. a sheep, a cow, or a camel)
such as you can afford” [al-Baqarah 2:196]. This woman has to repent to
Allaah for what she has done, but her ‘umrah is valid, because even though
she cancelled her ‘umrah, ‘umrah cannot be cancelled, and this is something
that applies only to Hajj and ‘Umrah. If the person who is doing ‘umrah
decides during the ‘umrah to cancel it, it is not cancelled, or if he
decides to cancel Hajj whilst he is getting dressed for Hajj, it is not
cancelled. Hence the scholars said that the rituals (of Hajj and ‘umrah)
cannot be cancelled. 

Based on this, we say: This
woman is still in a state of ihraam, from the time when she formed the
intention until she completes ‘umrah, and her intention to cancel it has no
effect, rather she is still in ihraam. 

To sum up: With regard to
this woman we say: Her ‘umrah is valid, but she should not try to cancel
ihraam again, because if she cancels ihraam, she cannot free herself from
it. With regard to what she has done of forbidden things, let us assume that
her husband had intercourse with her, and intercourse during ihraam is one
of the most serious of forbidden things, but she does not have to do
anything, because she was ignorant (of the ruling), and everyone who does
one of the things that are forbidden in ihraam out of ignorance or by
mistake or because they are forced to do so does not have to do anything
(i.e. offer expiation). End quote from Majmoo’ Fataawa Ibn ‘Uthaymeen
(21/351). 

See also the answers to
questions no. 36522 and
49026. 

But you say in your
question that he did not complete his ‘umrah until several years after he
found out that it is obligatory to complete it, and this is negligence on
his part, and a transgression of the sacred limits of Allaah, for which he
has to offer a fidyah (sacrifice) for what he did of forbidden things during
that period. For each forbidden act that he did, he has to offer one fidyah,
even if he did it several times. 

So he has to offer one
fidyah for wearing tailored clothing, and if he used perfume he has to offer
another fidyah. 

He has to offer a fidyah
for shaving his hair, and for cutting his nails. 

Similarly, if he was
intimate with his wife and ejaculated, or masturbated, he has to offer a
fidyah. 

See the answer to question
no. 11356 for information on
the things that are forbidden when in ihraam. 

If he had intercourse with
his wife during this period, he has to offer the fidyah for having
intercourse, and his ‘umrah is invalidated as a result of that, and he has
to make it up, but that does not mean that the fidyah for the forbidden
things he did is waived. 

The fidyah is:

Slaughtering a sheep and
distributing its meat to the poor of the Haram, or fasting for three days,
or feeding six poor persons, giving each one half a saa’ of wheat or rice
and so on. Half a saa’ is equivalent to approximately one and a half
kilograms. 

And Allaah knows best.