When is a Mutamatti' pilgrim considered to have completed his Umrah rites and exited the state of Ihram?
Chapter on Mentioning Hajj and Entering Makkah
Al-Mughni
Book of Hajj
Primary text
The Mutamatti' pilgrim who entered Ihram for Umrah from the Miqat achieves full release (hill) from the restrictions of Ihram upon completing the rites of Umrah—Tawaf, Sa'y—by shortening the hair (taqsir) or shaving (halq), provided he does not have the sacrificial animal (hady) with him. Evidence for this is the narration from Ibn Umar that the Prophet (peace be upon him) commanded those who did not have a hadi to perform Tawaf, Sa'y, trim their hair, and become released from Ihram, while those with a hadi remained in Ihram until completing the Hajj.
Supporting text
It is not recommended to delay the act of achieving release (tahallul). Ahmad stated that one who enters Mecca performing Umrah but delays cutting the hair until the Day of Tarwiyah has not yet achieved release, and should cut his hair, then enter Ihram for Hajj, and he incurs no penalty, although he acted poorly by delaying.