What is the ruling when a husband says, "You are to me like the back of my mother, divorced"?

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If a husband states, "You are to me like the back of my mother, divorced" (Anti 'alayya ka-thahri ummi taliqu), both Zihar and divorce occur simultaneously. This is the case whether the preceding divorce (implied or stated) was irrevocable or revocable, because the statement of Zihar preceded the statement of divorce.