Musannaf Ibn Abi Shaybah 20030 — Those who said: when witnesses

Al-Hakam (may Allah have mercy on him) said: I asked Sa'id bin Jubayr (may Allah have mercy on him) about the woman whose husband has died while he was absent: from which day does she begin her waiting period? He said: If the evidence is established, she begins her waiting period from the day her husband died; and when she is divorced, the same ruling applies.