Thus, Hudhayfah’s citing the statement, “There is no iʿtikāf...,” as evidence against Ibn Masʿūd indicates that he regarded it as a proof; otherwise, he would not have said to him, “Do you not know...?” And Allah knows best.
Know that the scholars have differed over whether a mosque is a condition for iʿtikāf and over its manner, as you will find discussed at length in the two aforementioned works titled al-Muṣannaf, in al-Muḥallā, and elsewhere. There is no valid proof to cite in this matter other than Allah’s saying: “while you are observing iʿtikāf in the mosques,” and this authentic hadith. The verse is general, whereas the hadith is particular; and the principles of legal theory require that the general be understood in light of the particular. Accordingly, the hadith specifies and explains the verse. This is indicated by Hudhayfah’s statement and his hadith.
The transmitted reports on this matter also differ. Thus, it is preferable to adopt those that agree with the hadith, such as the statement of Saʿīd ibn al-Musayyib: “There is no iʿtikāf except in a mosque of a Prophet.” Ibn Abī Shaybah and Ibn Ḥazm recorded it from him with an authentic chain.
I then saw that al-Dhahabī narrated the hadith in Siyar Aʿlām al-Nubalāʾ (15/80), through Maḥmūd ibn Ādam al-Marwazī: “Sufyān narrated it to us with this chain, attributing it to the Prophet.” He said: “Authentic, singular, and with a high chain of transmission.” After citing al-Bayhaqī and Saʿīd ibn Manṣūr as its sources, Shaykh Shuʿayb commented: “Ḥudhayfah alone restricted iʿtikāf to the three mosques!” This claim is refuted by the aforementioned statement of Ibn al-Musayyib, so take heed.
Moreover, his statement gives the impression that the hadith is attributed only to the Companion Hudhayfah, but this is not so, as has already been established. So do not be deceived by one who is unconcerned that the hadith of the Messenger of Allah, may Allah bless him and grant him peace, be contradicted. Allah, exalted is He, says: “Let those who oppose his command beware lest a trial befall them or a painful punishment afflict them.”