Musannaf Ibn Abi Shaybah

Ayyub (may Allah have mercy on him) says that I asked Hazrat Saeed bin Jubair (may Allah have mercy on him), Hazrat Mujahid (may Allah have mercy on him), and Hazrat Ata (may Allah have mercy on him): From which day will a woman whose husband has passed away observe her waiting period (‘iddah)? They replied: From the day her husband passed away. I have heard Hazrat Ikrimah (may Allah be pleased with him), Hazrat Nafi’ (may Allah be pleased with him), and Hazrat Muhammad bin Sirin (may Allah be pleased with him) saying that she will observe her waiting period from the day her husband passed away. Hazrat Talq bin Habib (may Allah have mercy on him) also says the same.