Narrated Ibn Juraij:

`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 (ﷺ) 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).

حَدَّثَنِي عَمْرُو بْنُ عَلِيٍّ، حَدَّثَنَا يَحْيَى بْنُ سَعِيدٍ، حَدَّثَنَا ابْنُ جُرَيْجٍ، قَالَ حَدَّثَنِي عَطَاءٌ، عَنِ ابْنِ عَبَّاسٍ، إِذَا طَافَ بِالْبَيْتِ فَقَدْ حَلَّ‏.‏ فَقُلْتُ مِنْ أَيْنَ قَالَ هَذَا ابْنُ عَبَّاسٍ قَالَ مِنْ قَوْلِ اللَّهِ تَعَالَى ‏{‏ثُمَّ مَحِلُّهَا إِلَى الْبَيْتِ الْعَتِيقِ‏}‏ وَمِنْ أَمْرِ النَّبِيِّ صلى الله عليه وسلم أَصْحَابَهُ أَنْ يَحِلُّوا فِي حَجَّةِ الْوَدَاعِ‏.‏ قُلْتُ إِنَّمَا كَانَ ذَلِكَ بَعْدَ الْمُعَرَّفِ‏.‏ قَالَ كَانَ ابْنُ عَبَّاسٍ يَرَاهُ قَبْلُ وَبَعْدُ‏.‏