Muslim

Hadith Commentary: Benefits and Issues: 1.
If a man says to his wife, "You are forbidden to me," there is great disagreement among the jurists regarding this.

(1)
According to Imam Shafi'i rahimahullah, if he intended divorce (talaq) or zihar, then it will be interpreted according to his intention.
And if, without intending divorce or zihar, he declared the woman forbidden to himself, then although this is not an oath (qasam), he will have to pay the expiation (kaffarah) for an oath for this statement.
If he made no intention at all and uttered this statement, then according to the correct opinion of Imam Shafi'i, he will have to pay the expiation for an oath.

(2)
The second opinion is that this statement is meaningless (laghw) and no legal ruling will be established upon it.

2.
The well-known opinion of Imam Malik is that three divorces (talaq) will take place with this statement,
whether the woman has been consummated with (madkhulah) or not (ghayr madkhulah),
but if he intended less than three, then only in the case of a non-consummated woman will his intention be considered.
This is also the opinion of Ali radi Allahu anhu.

3.
According to the Hanbalis, one opinion is that it is zihar; another opinion is that it is three divorces.
A third opinion is that if it is said without any intention, then it is an oath (qasam);
if it is according to the intention of divorce or zihar, then it will be acted upon accordingly.

4.
According to the Hanafis, he will be asked about his intention;
if the intention was of ila', or zihar, or one irrevocable divorce (bain), or three divorces, then the intention will be considered.
If there was no intention, then according to the earlier Hanafis, it will be ila', and according to the later Hanafis, it will be an irrevocable divorce (talaq bain), and this is the fatwa. If he says, "I uttered this statement falsely," his claim will not be accepted.
According to the earlier Hanafis, this was ila', and the later ones consider it an irrevocable divorce. If he intended two divorces,
then it will be one irrevocable divorce, but according to Imam Zufar, both will take effect.

5.
According to Imam Shabi rahimahullah and Imam Masruq, this statement is meaningless (laghw), just as, according to Imam Malik rahimahullah,
Imam Shafi'i rahimahullah, and indeed the majority, saying "this food is forbidden to me" or "this water or clothing is forbidden to me" is meaningless and has no effect.
Similarly, Imam Nawawi rahimahullah has mentioned fourteen schools of thought. Since the verse of Surah Tahrim was revealed regarding the prohibition of honey, and from it:
﴿قَدْ فَرَضَ اللَّهُ لَكُمْ تَحِلَّةَ أَيْمَانِكُمْ﴾ (Indeed, Allah has ordained for you the expiation of your oaths)
this supports the position of Ibn Abbas radi Allahu anhu.