[al-Baqarah: 228] And when does the right of revocation apply? Allah, Most High, says: “Their husbands have a greater right to take them back during this period” [al-Baqarah: 228]—that is, during the three menstrual periods. This is the basis of their argument from the text.
As for their argument by analogy, they say: all rulings cease upon purity from the third menstrual period. Once she becomes pure from the third menstrual period, she must observe hijab from him; she is no longer entitled to maintenance; she does not inherit from him should he die, nor does he inherit from her should she die. Thus, every ruling consequent upon the end of the waiting period takes effect when she becomes pure from the third menstrual period, whether or not she has performed ghusl. It may therefore be asked: what excludes this issue from the rest of the rulings? Once she becomes pure from the third menstrual period, he has no right to take her back.
Some scholars, however—and this is the position of the madhhab—hold that he may take her back so long as she has not performed ghusl. It says in al-Rawd (1): “This was narrated from Umar, Ali, and Ibn Masud—may Allah be pleased with them” (2). Thus, there are reports from the Companions that he may take her back so long as she has not performed ghusl. These reports are based on the saying of Allah, Most High: “Then, when they have reached their term, either retain them honourably or part with them honourably” [al-Talaq: 2]. Allah thus gave the husband the choice, after the end of the term, between retaining her and parting with her. The end of the term is reached when she becomes pure from the third menstrual period, as Allah, Most High, says: “And do not resolve on the عقد of marriage until the prescribed term has reached its end” [al-Baqarah: 235].