‘Abdullāh ibn ‘Abbās (may Allah be pleased with him) reported: People were commanded to make (Tawāf around) the Ka‘bah the last thing they do, but an exception was made for the menstruating woman.
The Ka‘bah is a revered noble House; it is a symbol of worshiping Allah and humbly submitting before Him. It has special awe, sublimity, attachment, and love in the hearts. That is why the Prophet (may Allah's peace and blessings be upon him) commanded pilgrims to make Tawāf around the Ka‘bah the last ritual they perform before they leave Makkah. This is called the Farewell Tawāf. The menstruating woman, however, is exempted from this rite, since she might soil the mosque when she enters it. She is not required to offer expiation (slaughter a sacrificial animal) for that. This text refers only to Hajj, so it does not apply to ‘Umrah.