To what extent does a divorce occur by saying "divorce upon me that I burn it" if he does not do so, and what is the expiation for that?

A man who swears by divorce to burn a piece of something must, according to the Maliki school, refrain from enjoying his wife until he burns it, and he is given the four-month period of the ila' (vow of abstinence). As for the Hanafi school, he may enjoy his wife until he despairs of burning it, at which point the divorce occurs. Sheikh al-Islam Ibn Taymiyyah is of the view that swearing by divorce takes the ruling of an oath by Allah Almighty, so he must offer an expiation for an oath if he breaks it, and the divorce does not occur.