Allah said:

﴿ذَلِكَ لِمَن لَّمْ يَكُنْ أَهْلُهُ حَاضِرِى الْمَسْجِدِ الْحَرَامِ﴾

(This is for him whose family is not present at Al-Masjid Al-Haram (i.e., non-resident of Makkah).) This Ayah concerns the residents of the area of the Haram, for they do not perform Tamattu`. `Abdur-Razzaq reported that Tawus said, "Tamattu` is for the people, those whose families are not residing in the Haram area (Makkah), not for the residents of Makkah. Hence Allah's Statement:

﴿ذَلِكَ لِمَن لَّمْ يَكُنْ أَهْلُهُ حَاضِرِى الْمَسْجِدِ الْحَرَامِ﴾

(This is for him whose family is not present at Al-Masjid Al-Haram (i.e., non-resident of Makkah).)

`Abdur-Razzaq then said, "I was also told that Ibn `Abbas said similar to Tawus.'' Allah said:

﴿وَاتَّقُواْ اللَّهَ﴾

(...and fear Allah) meaning, in what He has commanded you and what He prohibited for you. He then said:

﴿وَاعْلَمُواْ أَنَّ اللَّهَ شَدِيدُ الْعِقَابِ﴾

(...and know that Allah is severe in punishment) for those who defy His command and commit what He has prohibited.

﴿الْحَجُّ أَشْهُرٌ مَّعْلُومَـتٌ فَمَن فَرَضَ فِيهِنَّ الْحَجَّ فَلاَ رَفَثَ وَلاَ فُسُوقَ وَلاَ جِدَالَ فِي الْحَجِّ وَمَا تَفْعَلُواْ مِنْ خَيْرٍ يَعْلَمْهُ اللَّهُ وَتَزَوَّدُواْ فَإِنَّ خَيْرَ الزَّادِ التَّقْوَى وَاتَّقُونِ يأُوْلِي الأَلْبَـبِ ﴾

(197. The Hajj (pilgrimage) is (in) the well-known months. So whosoever intends to perform Hajj therein (by assuming Ihram), then he should not have sexual relations (with his wife), nor commit sin, nor dispute unjustly during the Hajj. And whatever good you do, Allah knows it. And take provisions for the journey, but the best provision is At-Taqwa (piety, righteousness). So fear Me, O men of understanding!)