Abu Hurairah (May Allah be pleased with him) reported: 
  The Messenger of Allah (PBUH)said, 
  "(The performance of) `Umrah is an expiation for the sins committed between 
  it and the previous `Umrah; and the reward of Hajj Mabrur (i.e., one 
accepted) 
  is nothing but Jannah.''
[Al-Bukhari and Muslim]. 
  Commentary:  This Hadith tells us that the merit of `Umrah is that it is an 
  expiation for sins. But this, too, is an expiation for minor sins. `Umrah 
includes 
  assuming Ihram, circumambulation of Ka`bah, going between As-Safa and 
  Al-Marwah and Halq or Taqsir (shaving of head or cutting hair). Whether or 
not 
  `Umrah is an obligation like Hajj is arguable among the `Ulama'. Some people, 
  like Imam As-Shafi`i, hold that it is obligatory; others like the followers 
of the 
  Hanafi school of thought regard it Sunnah Mu`akkadah; still others think it 
to 
  be voluntary. Imam Al-Bukhari is inclined to the first view which is also 
endorsed 
  by sayings of some Companions of the Prophet (PBUH) about which some 
  Muhaddithun (scholars of Hadith) have even claimed that these sayings are 
  Mausul, the chain of narrators reaches up to the Prophet (PBUH). 
  (For further details, please see Fath Al-Bari.) 
  Otherwise, the view that it is non-obligatory is preferable. 

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