In the Name of Allah, Most Gracious, Most Merciful. All praise and thanks are due to Allah, and peace and blessings be upon His Messenger. `Umrah is an act of worship. Allah Almighty says: (Perform the Hajj and `Umrah for Allah…)(Al-Baqarah 2:196) With regard to the reward of `Umrah, Abu Hurayrah (may Allah be pleased with him) reported that the Prophet (peace and blessings be upon him) said: "The performance of `Umrah is expiation for the sins committed between it and the previous ones. And the reward for Hajj mabrur (pilgrimage accepted by Allah) is nothing but Paradise." (Al-Bukhari) It is also reported that the Prophet (peace andblessings be upon him) said: "Alternate between Hajj and `Umrah, because both rid one of poverty and sins just as the blacksmith's bellows removes all impurities from metals like iron, gold and silver. The reward for Hajj mabrur is nothing short of Paradise." (At-Tirmidhi) Based on the above hadiths, `Umrah serves asan expiation for all types of sins, whether major or minor. We implore Allah the Almightyto help us all to perform Hajj and `Umrah. —