What is the ruling on someone who verbally intended 'Umrah by saying: "O Allah, I have intended 'Umrah, so make it easy for me," but did not wear the garments of Ihram nor perform it?

The state of ihram for Hajj or Umrah is entered into simply by the intention (niyyah), which is the resolve to begin the ritual. According to the majority of scholars, neither the talbiyah nor the wearing of ihram garments is a condition. If you intended in your heart to begin the rituals of Umrah, your ihram is validly contracted, and you must proceed to complete it, based on Allah’s Almighty saying: ﴿AND COMPLETE THE HAJJ AND THE UMRAH FOR ALLAH﴾. If you are unable to return to complete it, you may exit the state of ihram by shaving or shortening your hair, along with sacrificing a sheep. As for the prohibitions of ihram that you committed out of ignorance: for those that involve destruction (such as cutting hair and trimming nails), there is one ransom (fidyah) for each category. For those that involve luxury (such as wearing sewn clothes and using perfume), there is no penalty if you were ignorant. Sexual intercourse committed out of ignorance does not invalidate the Umrah according to many scholars. However, if you did not make the intention to enter ihram, then nothing is required of you.