This verse indicates that every woman in waiting—whether because of divorce or because her husband has died—completes her ʿiddah the moment she delivers her child.
By contrast, the general statement of the Almighty, “Those of you who die and leave wives behind must ensure that the wives wait by themselves for four months and ten days” (al-Baqarah 2:234), suggests that the waiting period for every widow is four months and ten days, whether she is pregnant or not.
Because of this apparent conflict, a minority of scholars concluded that a widow must observe whichever of the two deadlines is longer: the months or the pregnancy. Thus, if her pregnancy exceeds four months and ten days, she waits until she gives birth; but if she delivers earlier, she must still complete the four months and ten days, thereby removing the contradiction.
The majority of scholars, however—including the four Imams whose schools endure—restrict the verse “Those of you who die and leave wives behind…” (2:234) by means of the ḥadith of Subayʿah. They regard the verse as applying only to women who are not pregnant, while leaving the first verse in its general sense: delivery ends every waiting period, whether the separation occurred in the husband’s lifetime or after his death. Through this specification the proofs are reconciled and the difficulty is removed.
The rationale behind this specification is that the foremost wisdom of the ʿiddah is to ascertain that the womb is empty, something that becomes evident once the woman has given birth.
Benefits
Benefit One:
Shaykh al-Islam Ibn Taymiyyah (may Allah have mercy on him) was asked about a man who left his wife for six years without providing maintenance. The woman then married another man, and the second husband consummated the marriage. Later, the first husband returned. He replied: If the first marriage had been annulled because the husband was unable to support her, and her waiting period had thereafter expired, the second marriage is valid. But if she married the second man before the first marriage was annulled, the second marriage is invalid.