I say: This hadith establishes that it is prescribed to make up the two Sunnah rak‘ahs after Dhuhr if they are missed.
If it is objected that the hadith mentions Umm Salama saying, “O Messenger of Allah! I heard you forbid these two rak‘ahs, yet I see you performing them,” which implies that these two rak‘ahs are forbidden, the answer is as follows: The apparent meaning of the hadith is that the prohibition against these two rak‘ahs after Asr applies only to someone who performs them regularly, believing them to be an established Sunnah. (1) Does not the hadith itself mention that Aisha—may Allah be pleased with her—used to perform them? “Convey greetings of peace to her from us all, ask her about the two rak‘ahs after Asr, and say, ‘We have been informed that you perform them…’ Lady Aisha replied, ‘Ask Umm Salama.’” Had the prohibition against the two rak‘ahs after Asr been absolute, Aisha would not have performed them. And Allah knows best.
There is another explanation: the prohibition against the two rak‘ahs after Asr applies to one who performs them when the sun is no longer bright and clear. The Messenger—peace and blessings be upon him—forbade prayer after Asr except while the sun was still high. Thus, when he answered her—peace and blessings be upon him—he explained why he had performed those two rak‘ahs: they were the two rak‘ahs after Dhuhr. The hadith therefore establishes that it is permissible to make up the regular Sunnah prayer after Dhuhr during a time in which prayer is ordinarily forbidden.