`Ata’ said, “Ibn `Abbas said, ‘If he (i.e. the one intending to perform `Umra) has performed the Tawaf around the Ka`ba, his Ihram is considered to have finished.’ said, ‘What proof does Ibn `Abbas has as to this saying?” `Ata’ said, “(The proof is taken) from the Statement of Allah:– “And afterwards they are brought For sacrifice unto Ancient House (Ka`ba at Mecca)” (22.33) and from the order of the Prophet to his companions to finish their Ihram during Hajjat-ul-Wada`.” I said (to `Ata’), “That (i.e. finishing the Ihram) was after coming form `Arafat.” `Ata’ said, “Ibn `Abbas used to allow it before going to `Arafat (after finishing the `Umra) and after coming from it (i.e. after performing the Hajj).