Does Ẓihār occur if a man says to his divorced wife: "You are to me as the back of my mother"?

If the divorce is revocable (the first or second), the divorcée, while in her 'iddah (waiting period), is considered like a wife. Thus, ẓihār (a pre-Islamic form of divorce where a husband declares his wife to be like his mother) can occur with her, and its expiation becomes obligatory. The reality of a marital relationship is established by a valid contract and the absence of separation, and its legal ruling (effect) is established by the 'iddah following a revocable divorce, because it does not dissolve the marital bond until the 'iddah expires. So, if a man says to his revocably divorced wife, "You are forbidden to me like my mother," this is ẓihār, and its expiation is obligatory upon him before he approaches her. This expiation is the freeing of a slave; if he cannot find one, then fasting for two consecutive months; and if he is unable to do that, then feeding sixty poor people.