Praise be to Allah.
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).
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.