What are the expiations due from someone who entered into a state of ihram for Umrah when he was sixteen years old, then circumambulated the Kaaba and took off his ihram, and did not complete his Umrah until years later?

One who enters into ihram for Umrah is obligated to complete it, based on the Almighty’s saying: (And complete the Hajj and Umrah for Allah). It is not permissible for a person in ihram to cancel their Umrah unless there was a condition made at the time of ihram or due to being prevented from proceeding. Whoever enters into ihram and performs the circumambulation (tawaf) then abandons their Umrah remains in a state of ihram until they complete it. If one completes the Umrah after realizing the obligation of completion, the prohibitions committed out of ignorance or forgetfulness are waived.

Shaykh Ibn Uthaymeen said: Umrah or Hajj is not invalidated by cancellation or by an intention to invalidate it, because the ritual cannot be abandoned by merely rejecting it.

Based on this, whoever abandoned Umrah for years then completed it, is liable for expiation (fidyah) for the prohibitions committed during that period (such as wearing tailored clothes, using perfume, shaving hair, clipping nails, masturbating). If he had intercourse with his wife, he must offer the expiation for intercourse, and his Umrah is invalidated, and he must make it up, with the expiation remaining for the other prohibitions.

The expiation is: slaughtering a sheep to be distributed among the poor of the Haram, or fasting for three days, or feeding six needy persons (half a saa' for each needy person).