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The ruling on covering (or uncovering) the woman's face when there is no fear of Fitnah (temptation) has been subject to a difference of opinion among the past and present scholars. One of the reasons for this difference of opinion is the difference in the narrations (Aathaar) reported from the Companions in this regard.
The scholars held different views regarding the two reports narrated on the authority of Ibn ‘Abbaas in this regard. Some scholars held that the first report is inauthentic and that the chain of narration (Isnaad) of the second report is authentic. Others held that the first report is authentic, while the second is inauthentic. The scholars who held that both reports are authentic reconciled between them by saying that the first is confined to the relatives who visit the woman in her house. Tafseer At-Tabari reads, "The 'visible adornment' refers to the woman's face, the kohl applied to the eyes, the henna applied to the hands, and the ring. These may be seen inside her house by those who enter upon her."
In his book ‘Awdat Al-Hijaab, Shaykh Muhammad Ismaa‘eel Al-Muqaddim wrote:
"Ibn ‘Abbaas did not issue the fatwa that it is permissible to uncover the face and hands in an absolute manner (i.e. under all circumstances and in all situations). Rather, he held that it is permissible to uncover them before those who visit her at home. The visitors in this context are either her non-Mahram (marriageable) male relatives, such as her paternal or maternal cousins and her in-laws, because these relatives frequently visit her. Ibn ‘Abbaas held that covering up in their presence involves hardship and difficulty. The permissibility of revealing the face and hands before those relatives is deduced from the verse: {...except that which (necessarily) appears thereof...} [Quran 24:31] It is as if the woman was not the one who displayed her face and hands before them; rather, it was the hardship in covering them that displayed them. It may also mean that it is allowed for her to uncover her face and hands before whoever enters the house after seeking permission. In general, the fact that Ibn ‘Abbaas restricts the permissibility to the situation when the woman is inside her house indicates that he believed that the woman's need to carry out the household chores allows her to uncover her face and hands before non-Mahrams. Hence, he held that the permissibility is confined to a certain situation, which implies that it is impermissible in other situations." [‘Awdat Al-Hijaab]
Some scholars held that the first report of Ibn ‘Abbaas was before the revelation of the obligation of the full hijaab. This is the opinion adopted by Ibn Taymiyyah . Shaykh Ibn Baaz wrote:
"What is narrated, that Ibn ‘Abbaas interpreted the verse: {...except that which (necessarily) appears thereof...} [Quran 24:31] to mean the face and hands is understood to apply to women before the verse of the hijaab was revealed. After the revelation of that verse, Allah obliged women to cover their whole bodies, as indicated in the noble verses in Soorah Al-Ahzaab (Chapter 33) and others. This is proven by the report narrated on the authority of ‘Ali ibn Abi Talhah, who related that Ibn ‘Abbaas said, 'Allah commanded the believing women, when they go out of their houses for some need, to cover their faces from above their heads with the Jalaabeeb, leaving only one eye showing.' Shaykhul-Islam Ibn Taymiyyah and other researching scholars stressed this point."
Allah knows best.