Fourth: It is recommended for a man, before entering the state of ihram, to remove all tailored garments—that is, any item sewn to fit the whole body or a part of it, such as shirts and trousers—because the Prophet, peace and blessings be upon him, removed his clothes when he commenced his talbiyah. He should replace ordinary clothing with two clean white pieces: an izar (waist-wrapper) and a ridaʾ (upper sheet). Wearing other colors that men customarily use is permissible.
The wisdom behind this practice is to distance oneself from luxury, to adopt the attitude of humble devotion, to be constantly reminded that he is in a consecrated state and must avoid the prohibitions of ihram, to recall death and the shroud, and to remember the resurrection and standing before Allah, among other profound lessons.
Stripping off tailored garments before forming the intention of ihram is a sunnah; once the intention has been made, it becomes obligatory. If a person intends ihram while still wearing his tailored clothes, his ihram is nonetheless valid, but he must then remove those garments.
When he has completed these preliminaries he is prepared for ihram, yet these acts themselves do not constitute ihram, as many laypeople mistakenly believe. Ihram is nothing other than the intention to enter and begin the rites. Therefore, one does not become a pilgrim merely by discarding tailored clothing and donning the ihram garments without the intention to undertake the rites, for the Prophet, peace and blessings be upon him, said: “Actions are only judged by intentions.”