Is exculpation considered a divorce (khulʿ), and accordingly, is it permissible to return to the wife after the third divorce if Ibn Taymiyyah’s madhhab considers khulʿ not to be a divorce?

"Ibra' (acquittal/release) is one of the forms of Khul' (divorce at the instance of the wife). According to the majority of jurists, Khul' is a divorce that counts towards the three divorces (talaqat), while some say it is a Faskh (annulment) and not a divorce. This latter view is what was preferred by Sheikh al-Islam Ibn Taymiyyah.

Based on the view of the majority, the wife becomes irrevocably divorced (baynunah kubra) due to the occurrence of three divorces, and it is not permissible for her to return to him unless she marries another man.

According to Sheikh al-Islam's view, only one divorce occurs, and it is permissible for him to take her back as long as her 'iddah (waiting period) has not expired.

It is advisable to consult the Sharia courts."