What is the ruling on someone who enters into a state of ihram for Umrah, then takes off his ihram garments in Makkah before performing Tawaf and Sa'i in order to bathe or change his clothes? Does he owe a fidyah or incur a sin?

It is best for the pilgrim in ihram upon entering Mecca to begin with tawaf around the Kaaba, but there is no sin upon him if he does not do so. It is permissible for the pilgrim in ihram to bathe and change his ihram garments, while being careful not to use anything that contains perfume. Umar, his son, Ali, Jabir, Sa'id ibn Jubayr, Al-Shafi'i, Abu Thawr, and the people of opinion (Ahl al-Ra'y) all washed their heads while in ihram, just as Abu Ayyub al-Ansari washed his head while in ihram, and he said that he saw the Prophet, peace and blessings be upon him, do that.