The majority of the scholars said that this Ayah (2:240) was abrogated by the Ayah (2:234), what Allah said:
﴿يَتَرَبَّصْنَ بِأَنفُسِهِنَّ أَرْبَعَةَ أَشْهُرٍ وَعَشْرًا﴾
(...they (the wives) shall wait (as regards their marriage) for four months and ten days.) (2:234)
For instance, Al-Bukhari reported that Ibn Az-Zubayr said: I said to `Uthman bin `Affan:
﴿وَالَّذِينَ يُتَوَفَّوْنَ مِنكُمْ وَيَذَرُونَ أَزْوَجًا﴾
(And those of you who die and leave wives behind them) was abrogated by the other Ayah (2:234). Therefore, why did you collect it (meaning, in the Qur'an)'' He said, "O my nephew! I shall not change any part of the Qur'an from its place.''
The question that Ibn Az-Zubayr asked `Uthman means: `If the ruling of the Ayah (2:240) was abrogated to four months (the `Iddah of the widow, and refer to 2:234), then what is the wisdom behind including it in the Qur'an, although its ruling has been abrogated If the Ayah (2:240) remains (in the Qur'an) after the Ayah that abrogated it (2:234), this might imply that its ruling is still valid.' `Uthman, the Leader of the faithful, answered him by stating that this is a matter of the revelation, which mentioned these Ayat in this order. `Therefore, I shall leave the Ayah where I found it in the Qur'an.'
Ibn Abu Hatim reported that Ibn `Abbas said about what Allah said:
﴿وَالَّذِينَ يُتَوَفَّوْنَ مِنكُمْ وَيَذَرُونَ أَزْوَجًا وَصِيَّةً لازْوَاجِهِم مَّتَـعًا إِلَى الْحَوْلِ غَيْرَ إِخْرَاجٍ﴾
(And those of you who die and leave behind wives should bequeath for their wives a year's maintenance (and residence) without turning them out, ) "The widow used to reside, and have her provisions provided for her for a year, in her deceased husband's house. Later, the Ayah that specified the inheritance (4:12) abrogated this Ayah (2:240), and thus the widow inherits one-fourth or one-eighth of what her (deceased) husband leaves behind.''
Ibn Abu Hatim also related that `Ali bin Abu Talhah stated that Ibn `Abbas said, "When a man died and left behind a widow, she used to remain in his house for a year for her `Iddah, all the while receiving her provisions during this time. Thereafter, Allah revealed this Ayah:
﴿وَالَّذِينَ يُتَوَفَّوْنَ مِنكُمْ وَيَذَرُونَ أَزْوَجًا يَتَرَبَّصْنَ بِأَنفُسِهِنَّ أَرْبَعَةَ أَشْهُرٍ وَعَشْرًا﴾
(And those of you who die and leave wives behind them, they (the wives) shall wait (as regards their marriage) for four months and ten days.) (2:234)
So, this is the `Iddah of the widow, unless she was pregnant, for her `Iddah then ends when she gives birth. Allah also said:
﴿وَلَهُنَّ الرُّبُعُ مِمَّا تَرَكْتُمْ إِن لَّمْ يَكُنْ لَّكُمْ وَلَدٌ فَإِن كَانَ لَكُمْ وَلَدٌ فَلَهُنَّ الثُّمُنُ مِمَّا تَرَكْتُم﴾
(In that which you leave, their (your wives') share is a fourth if you leave no child; but if you leave a child, they get an eighth of that which you leave.) (4:12)
So Allah specified the share of the widow in the inheritance and there was no need for the will or the Nafaqah (maintenance) which were mentioned in (2:240).''
Ibn Abu Hatim stated that Mujahid, Al-Hasan, `Ikrimah, Qatadah, Ad-Dahhak, Ar-Rabi` and Muqatil bin Hayyan said that the Ayah (2:240) was abrogated by:
﴿أَرْبَعَةَ أَشْهُرٍ وَعَشْرًا﴾
(four months and ten days.) (2:234)
Al-Bukhari reported that Mujahid said that:
﴿وَالَّذِينَ يُتَوَفَّوْنَ مِنكُمْ وَيَذَرُونَ أَزْوَجًا﴾
(And those of you who die and leave wives behind them) (2:234) used to be the `Iddah, and the widow had to remain with her (deceased) husband's family (during that period, i.e., four months and ten days). Then, Allah revealed:
﴿وَالَّذِينَ يُتَوَفَّوْنَ مِنكُمْ وَيَذَرُونَ أَزْوَجًا وَصِيَّةً لازْوَاجِهِم مَّتَـعًا إِلَى الْحَوْلِ غَيْرَ إِخْرَاجٍ فَإِنْ خَرَجْنَ فَلاَ جُنَاحَ عَلَيْكُمْ فِى مَا فَعَلْنَ فِي أَنفُسِهِنَّ مِن مَّعْرُوفٍ﴾
(And those of you who die and leave behind wives should bequeath for their wives a year's maintenance (and residence) without turning them out, but if they (wives) leave, there is no sin on you for that which they do of themselves, provided it is honorable (e.g., lawful marriage).)
So, Allah made the rest of the year, which is seven months and twenty days, as a will and testament for her. Consequently, if she wants, she could use her right in this will and remain in the residence (for the rest of the year). Or, if she wants, she could leave the (deceased husband's) house after the four months and ten days have passed. This is the meaning of what Allah said:
﴿غَيْرَ إِخْرَاجٍ فَإِنْ خَرَجْنَ فَلاَ جُنَاحَ عَلَيْكُمْ﴾
(...without turning them out, but if they (wives) leave, there is no sin on you.)
Therefore, the required term of `Iddah is still unchanged (refer to 2:234).
`Ata' quoted Ibn `Abbas, "This Ayah (2:240) has abrogated (the requirement that) the widow spends the `Iddah with his (i.e., her deceased husband's) family. So, she spends her `Iddah wherever she wants. This is the meaning of what Allah said:
﴿غَيْرَ إِخْرَاجٍ﴾
(without turning them out,).''
`Ata' also said: "If she wants, she spends the `Iddah with his family and resides there according to the will (meaning the rest of the year). If she wants, she is allowed to leave, for Allah said:
﴿فَلاَ جُنَاحَ عَلَيْكُمْ فِيمَا فَعَلْنَ﴾
(there is no sin on you for that which they do of themselves,).''
`Ata' then said: "Then (the Ayah on) the inheritance (refer to 4:12) came and abrogated the residence. Hence, the widow spends her `Iddah wherever she wants and does not have the right to residence any more.''
The statement of `Ata' and those who held the view that the Ayah (2:240) was abrogated by the Ayah on the inheritance (4: 12), is only valid for more than the four months and ten days (required in 2:234). However, if they mean that the four months and ten days are not required from the deceased husband's estate, then this opinion is the subject of disagreement among the scholars. As proof, they said that the widow is required to remain in her (deceased) husband's house (for four months and ten days) according to what Malik reported from Zaynab bint Ka`b bin `Ujrah. She said that Fari`ah bint Malik bin Sinan, the sister of Abu Sa`id Al-Khudri, told her that she came to Allah's Messenger asking him to return to her family's residence with Banu Khudrah. Her husband had pursued some of his servants who ran away, but when he reached the area of Al-Qadum, they killed him. She said, "So I asked Allah's Messenger if I should stay with my family in Banu Khudrah, for my (deceased) husband did not leave me a residence that he owns or Nafaqah (maintenance). Allah's Messenger answered in the positive. While I was in the room, Allah's Messenger summoned me or had someone summon me and said:
«كَيْفَ قُلْت»
(What did you say) I repeated the story to him about my (deceased) husband. He said:
«امْكُثي فِي بَيْتِكِ حَتَّى يَبْلُغَ الكِتَابُ أَجَلَه»
(Stay at your home until the term reaches its end.) So I remained through the `Iddah term for four months and ten days in my (deceased husband's) house. Thereafter, `Uthman bin `Affan sent for me during his reign and asked me about this matter and I told him what happened. He made a judgment to the same effect.'' This Hadith was also collected by Abu Dawud, At-Tirmidhi, An-Nasa'i and Ibn Majah. At-Tirmidhi said, "Hasan Sahih".