Dr. Mustafa Zayd, in his book النسخ في القرآن الكريم, volume 2, pages 150-153 (items 905-911), mentions the many interpretations of scholars of what "Complete the pilgrimage and the Umra" means:
- Ali, Sa`eed ibn Jabeer and Taawoos said it means to make the Ihraam from home.
- Mujaahid said it means to do what is required in them.
- `Ataa', narrating from Ibn Abbaas, said it means not to abort them after having made the intention to do them.
- Others said not to do them for the purpose of trading and such.
Ibn Al-Jawzi favors Ibn Abbaas's interpretation and so do I since it is the most obvious from the context, as God says immediately afterward, "But if you are prevented..."
Much of the discussion in the literature revolves around whether a pilgrim may end the state of Ihram after the Tawaaf (circumambulation around the Ka`ba) and thus turn a pilgrimage into an Umra. This is because Ibn Abbaas had given a fatwa that they can while Abu-Bakr and Umar did not end their Ihraam until the day of feast. This is called aborting the pilgrimage فسخ الحج and it is different from Tamattu` (taking a break after Umra until pilgrimage time) التمتع.
Frankly, this is the first time I hear of such issue. The narration is unique to Ibn Abbaas and that makes it indecisive as a basis for an abrogation claim. Not to mention that the abrogating in this case is not a verse and therefore does not fall under the abrogation doctrine which is what we are concerned with here in this study.