Is the ihram for Umrah performed from Qatar, Jeddah, or Mecca? Is a man allowed to wear underwear when performing ihram from Qatar and remove it at the miqat? Is it permissible to pray the two rak'ahs of ihram in Qatar with the intention of performing ihram from the miqat? Should the intention for Umrah be made in Qatar, on the plane above the miqat, or in Mecca? Is it permissible to change the ihram clothes upon arrival at the hotel in Mecca? Is wudu required when intending ihram on the plane, and is tayammum permissible if wudu is not possible on the plane?

The duty is not to pass the miqat except in a state of ihram. The Sunnah is for the ihram to commence when the plane is parallel to the miqat. If you enter ihram before that, it is permissible. It is not permissible to delay ihram until Jeddah or Mecca. You may wear whatever inner garments and other clothing you wish until you enter ihram, at which point you remove all sewn garments you are wearing. When the plane becomes parallel to the miqat, you make the talbiyah for the ritual and remove any sewn clothes you are wearing. Ghusl (ritual bath) and wudu' (ablution) are not obligatory for ihram; rather, ghusl is sunnah. If you perform ghusl before boarding the plane and then enter ihram when the plane is parallel to the miqat, we hope that you have fulfilled the Sunnah of ghusl for ihram. Tayammum (dry ablution) is not prescribed for one who is unable to perform ghusl for ihram, according to some scholars, while it is recommended by others. As for the two rak'ahs of ihram, they can be prayed on the plane, and facing the Qiblah or standing is not a condition. So, if you are in a state of wudu', pray two rak'ahs and then enter ihram when the plane is parallel to the miqat. There is no harm in changing ihram clothes for other ihram clothes.