387. The fifth rite of the Tamattu Umrah, which is its final obligation, is the taqseer or Trimming. The Trimming must be performed after completing the say, and by doing so one is released from the state and therefore restrictions of the ihraam, [this release is known in Arabic as Ihlaal].
388. The taqseer is accomplished by trimming some hair from the head or the beard (if applicable), or some of the finger or toenails. This may be performed anywhere and it is not necessary to be performed immediately. [Until the Haajj performs this rite, he would not be released from ihraam, and therefore the sooner he performs this rite the better.]
389. It is not permitted to shave the head in the Tamattu Umrah, and if he does he must give a kaffaarah of a sheep. This is applicable, as a precaution, even if he did so due to an oversight or ignorance of the ruling. If one shaved part of his head he is not liable to the kaffaarah.
390. At the time of performing the taqseer one must state the niyyah which is, "I perform the taqseer for ihlaal from the ihraam of the Tamattu Umrah seeking nearness to Allah Almighty".
391. When one has performed the taqseer, everything that was prohibited for him as a result of the ihraam becomes permissible, even sexual intercourse with one's spouse. It is not mandatory, nor is it a legal requirement, to perform Tawaaf al-Nisa' in the Tamattu Umrah, and thus [after taqseer] a wife becomes halaal for her husband and a husband becomes halaal for his wife, without the need for Tawaaf al-Nisa'[28].
392. One who fails to perform the taqseer until he declares and assumes ihraam for the Hajj, and headed for Arafaat, if this [failure] was due to an oversight or ignorance, his Tamattu Umrah is correct, but he must give a kaffaarah of a sheep, as a precaution. If his failure was deliberate, his Tamattu Umrah is invalidated and his Hajj is reverted to Ifraad, he thus must perform the rest of the rites in the order [required], and he should perform his Hajj in the following year.
393. If one deliberately engages in sexual intercourse before performing the taqseer, s/he is liable to kaffaarah.
394. If a pilgrim releases himself [from the ihraam] after performing the tawaaf prayer of his Tamattu Umrah and before performing the taqseer, he is still not discharged from his ihraam, and his case is that of a muhrim who has committed some of the prohibited acts while in the state of ihraam.
Miscellaneous issues
395. After completing the rites of Tamattu Umrah, the pilgrim must wait until the time for declaring and assuming the ihraam for the Hajj. It is recommended that he declares and assumes ihraam on the eighth day of Dhil-Hejjah, otherwise it would be obligatory to do so on the ninth in preparation for performing the rites of the Hajj.
396. It is permitted to leave the holy city of Makkah after completing the Tamattu Umrah and before the Hajj for a long or short distance without ihraam, although it is makruh discouraged to do so. However, it is permitted for one to leave [Makkah] for the suburbs of Makkah and Mina, without it being makruh.
Notes:
[28] Tawaaf al-Nisa'' is only applicable for the Tamattu Hajj, and husband and wife only become halaal to each other after performing this tawaaf and its prayer.