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In Tabari’s opinion, the phrase thumma ‘l-yaqda tafathahum signifies "then let them complete the acts of worship (manasik) incumbent on them by virtue of their pilgrimage". Other commentators, however, understand by the (extremely rare) expression tafath the prohibition of enjoying, while in the actual state of pilgrimage, certain bodily comforts like cutting or shaving one’s hair (see 2:196 ), wearing any clothing but the simple, unsewn pilgrim’s garb (ihram), indulging in sexual intercourse ( 2:197 ), etc. Consequently, they explain the above phrase as meaning "let them bring to an end the [condition of self-denial described as] tafath which was incumbent on them during pilgrimage".
I.e., around the Kaabah (see surah {2}, notes [102] and [104]), thus completing the pilgrimage.
Shaving their hair, clipping nails, and taking a shower.
Tafath-the superfluous growth on one's body, such as nails, hair, etc., which it is not permitted to remove in Ihram. These may be removed on the 10th day, when the Hajj is completed: that is the rite of completion.
The Pilgrimage is completed by the performance of these rites. The Pilgrim should carry in mind the purification he gained in performing his pilgrimage. Then comes the final Tawaf.