حَدَّثَنَا أَحْمَدُ بْنُ مُحَمَّدٍ الْمَرْوَزِيُّ، حَدَّثَنَا مُوسَى بْنُ مَسْعُودٍ، حَدَّثَنَا شِبْلٌ، عَنِ ابْنِ أَبِي نَجِيحٍ، قَالَ قَالَ عَطَاءٌ قَالَ ابْنُ عَبَّاسٍ نَسَخَتْ هَذِهِ الآيَةُ عِدَّتَهَا عِنْدَ أَهْلِهِ فَتَعْتَدُّ حَيْثُ شَاءَتْ وَهُوَ قَوْلُ اللَّهِ تَعَالَى ‏{‏ غَيْرَ إِخْرَاجٍ ‏}‏ قَالَ عَطَاءٌ إِنْ شَاءَتِ اعْتَدَّتْ عِنْدَ أَهْلِهِ وَسَكَنَتْ فِي وَصِيَّتِهَا وَإِنْ شَاءَتْ خَرَجَتْ لِقَوْلِ اللَّهِ تَعَالَى ‏{‏ فَإِنْ خَرَجْنَ فَلاَ جُنَاحَ عَلَيْكُمْ فِيمَا فَعَلْنَ ‏}‏ قَالَ عَطَاءٌ ثُمَّ جَاءَ الْمِيرَاثُ فَنَسَخَ السُّكْنَى تَعْتَدُّ حَيْثُ شَاءَتْ ‏.‏

Ibn ‘Abbas said “The following verse abrogated the rule of passing her waiting period with her people. A year’s maintenance and residence. She may pass her waiting period now anywhere she wishes. ‘Ata said “If she wishes she can pass her waiting period with the people of her husband and live in the house left by her husband by will. Or she may shift if she wishes according to the pronouncement of Allah the Exalted. But if they leave (the residence) there is no blame on you for what they do. Ata’ said “Then the verses regarding inheritance were revealed. The commandment for living in a house (for one year) was repealed. She may pass her waiting period wherever she wishes. Translation Not Available

Book Ref: Sunan Abi Dawud Book 13 Hadith 2301
Web Ref:  Sunan Abi Dawud Book 12 Hadith 2294