The answer is: yes. For those permanently prohibited through marriage fall into four categories:

First: the wife’s ascendants in relation to the husband.

Second: the wife’s descendants in relation to the husband.

Third: the husband’s ascendants in relation to the wife.

These three become forbidden merely by the marriage contract.

Fourth: the wife’s descendants in relation to the husband. In this case, consummation is essential. Once consummation has taken place, her daughters from a husband she married before him or after him are permanently forbidden to him. This is why he says, “If the wife becomes separated,” meaning, separated from the husband—either through an irrevocable divorce, such as a triple divorce, or, in the case of a revocable divorce, through the expiry of her waiting period.

His words, “after seclusion”—and before seclusion is even more so—were stated specifically regarding seclusion because some scholars maintain that if he is alone with their mother without having intercourse with her, they become forbidden to him. They analogized this to the obligation of the waiting period and to the full dowry becoming binding: if a man marries a woman, is alone with her, and then divorces her, the waiting period is obligatory and the full dowry likewise becomes due.

However, this is open to question, for the Quran explicitly stipulates consummation in this matter; and where there is an explicit text, there is no room for analogy.