From where should a person who has two residences, one in Makkah and the other in Ta'if, and who only goes to his Makkah residence during holidays and winter days, enter into a state of Ihram if he intends to perform Hajj? Is it permissible for him, if he has not performed the Farewell Tawaf, to go to Ta'if to visit his mother and then return to his home in Makkah to perform the Farewell Tawaf?

If you intend to perform Hajj while in Ta'if, you should enter into ihram from As-Sail Al-Kabeer. If you are in Ash-Shara'i, you should enter into ihram from your location. After completing the Hajj rituals, do not leave for Ta'if except after performing the Farewell Tawaf (Tawaf Al-Wada'), based on the Prophet's (peace be upon him) saying: "The people were commanded that their last act should be circumambulating the Kaaba (Tawaf Al-Wada'), except that a concession was made for menstruating women." Whoever from the people of Jeddah or Ta'if leaves without performing the Farewell Tawaf must offer a sacrifice (dam) to be slaughtered in Mecca and distributed among the poor. However, before completing the Hajj rituals, you are permitted to go to Ta'if without a farewell tawaf, and then return to complete the rituals, such as leaving on the Day of Sacrifice (Yawm An-Nahr) or during the Days of Tashreeq.