What is the ruling on a woman who entered into the state of ihram for Umrah, but did not complete it beyond the tawaf due to pregnancy, and then intercourse occurred the following day? Is a make-up or a fidyah required of her, and is it permissible to postpone it until next year?

The questioner fell into transgression due to ignorance of the rulings of Islamic law. Had she feared not being able to complete the ritual, she could have stipulated by saying: "If a barrier prevents me, then my place of exiting Ihram is where I am prevented," as the Prophet, peace and blessings be upon him, commanded Duba'ah bint Az-Zubayr.

As for merely intending to exit Ihram, it is not sufficient according to the most authoritative opinion. It was not permissible to exit Ihram from Umrah until the ritual was completed, because commencing it is binding by scholarly consensus.

Therefore, the questioner is still in a state of Ihram, and she must refrain from the prohibitions of Ihram, complete her ritual, and then exit Ihram.

The intercourse that occurred does not invalidate the ritual nor does it necessitate a ransom (fidyah) due to ignorance of the ruling.

As for the prohibitions of Ihram that involve causing damage, such as cutting hair and trimming nails, it is safer to offer a ransom, which involves a choice between fasting for three days, feeding six poor persons, or sacrificing a sheep. However, many scholars lean towards the opinion that a ransom is not obligatory for these actions either, due to ignorance of the ruling.