Does Dhihar occur with the saying, "My sanctity is forbidden to me just as my mother is forbidden to me," while not having consummated the marriage and two months after the wedding?

If a man declares his wife forbidden to him, likening her to his mother, he has uttered an abominable and false statement. The rulings of ẓihār apply to him, whether he has consummated the marriage with her or not. These rulings are: repentance, and his wife becomes unlawful for him until he fasts for two consecutive months. If he is unable to do so due to a valid excuse, then he must feed sixty needy persons. If the husband has consummated the marriage with his wife before expiating, he must immediately cease cohabiting with her until he performs the ẓihār expiation. It is not permissible to worship according to the Shiite school of thought, nor to seek fatwas from those who advocate it.