Muhammad (bin Sirin) (may Allah have mercy on him) said: I was in the circle of Abd al-Rahman bin Abi Layla (may Allah have mercy on him), and his companions gave him the standing of a commander. They discussed the woman whose husband dies while she is pregnant. I said: Before the completion of four months and ten days (her waiting period also ends upon giving birth). Then I narrated the hadith of Subay'ah, which is reported from Abdullah bin Utbah. He said: Some of his companions gestured to me, and I understood. I said: I would truly be eager to lie if I were to lie about Abdullah bin Utbah while he is (present) in a corner of Kufah. It was as if he felt ashamed, then he said: But his uncle did not use to say this. He said: I met Malik bin Amir al-Hamdani and asked him, and he began to narrate the hadith of Subay'ah. I said: That is not what I am asking you about; did you hear Sayyiduna Ibn Mas'ud (may Allah be pleased with him) say anything about it? He said: Yes, people mentioned this issue before him, and he said: "What do you think if she gives birth before the completion of four months and ten days?" We said: She will wait until the four months and ten days have passed. He said: "Then what do you think if the four months and ten days pass and she has not yet given birth?" We said: Then she will wait until she gives birth. He said: "You impose the harsher ruling on her, but you do not give her the concession. The shorter Surah al-Nisa, or the shorter (surah), was revealed after the longer one: 'And for those who are pregnant (their term is until they deliver their burden)' [Surah al-Talaq: 4]."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 9613