Hazrat Rabee'ah bin Abdur Rahman said the same.
Imam Malik (may Allah have mercy on him) said: In my view, the ruling is also the same.
قَالَ مَالِكٌ : قَالَ اللَّهُ تَعَالَى فِي كَفَّارَةِ الْمُتَظَاهِرِ : «فَتَحْرِيرُ رَقَبَةٍ مِنْ قَبْلِ أَنْ يَتَمَاسَّا» (سورة المجادلة آية 3) . «فَمَنْ لَمْ يَجِدْ فَصِيَامُ شَهْرَيْنِ مُتَتَابِعَيْنِ مِنْ قَبْلِ أَنْ يَتَمَاسَّا فَمَنْ لَمْ يَسْتَطِعْ فَإِطْعَامُ سِتِّينَ مِسْكِينًا» (سورة المجادلة آية 4) .
Imam Malik, may Allah have mercy on him, said: In the expiation for zihar, Allah the Exalted has said: "Those among you who do zihar to their wives must free a slave before having intercourse. If a slave is not available, then they must fast for two consecutive months before having intercourse. If they are unable to do that, then they must feed sixty needy people."
قَالَ مَالِكٌ فِي الرَّجُلِ يَتَظَاهَرُ مِنَ امْرَأَتِهِ فِي مَجَالِسَ مُتَفَرِّقَةٍ، قَالَ : لَيْسَ عَلَيْهِ إِلَّا كَفَّارَةٌ وَاحِدَةٌ، فَإِنْ تَظَاهَرَ، ثُمَّ كَفَّرَ، ثُمَّ تَظَاهَرَ بَعْدَ أَنْ يُكَفِّرَ، فَعَلَيْهِ الْكَفَّارَةُ أَيْضًا .
Imam Malik, may Allah have mercy on him, said: If a person pronounces zihar to his wife several times in different sittings, only one expiation will be obligatory upon him. However, if he pronounces zihar once and then pays the expiation, and then pronounces zihar again, then another expiation will become obligatory.
قَالَ مَالِكٌ : وَمَنْ تَظَاهَرَ مِنَ امْرَأَتِهِ، ثُمَّ مَسَّهَا قَبْلَ أَنْ يُكَفِّرَ، لَيْسَ عَلَيْهِ إِلَّا كَفَّارَةٌ وَاحِدَةٌ، وَيَكُفُّ عَنْهَا حَتَّى يُكَفِّرَ، وَلْيَسْتَغْفِرِ اللَّهَ، وَذَلِكَ أَحْسَنُ مَا سَمِعْتُ .
Imam Malik, may Allah have mercy on him, said: If a person performs zihar and then has intercourse with the woman before offering the expiation, only one expiation will be obligatory upon him. Now, until he gives the expiation, he should remain separate from the woman and seek forgiveness from Allah. Imam Malik, may Allah have mercy on him, said that I have heard this as good.
قَالَ مَالِكٌ : وَالظِّهَارُ مِنْ ذَوَاتِ الْمَحَارِمِ، مِنَ الرَّضَاعَةِ وَالنَّسَبِ سَوَاءٌ .
Imam Malik, may Allah have mercy on him, said: In zihar, likening (one’s wife) to a mahram by breastfeeding or a mahram by lineage are both the same.
قَالَ مَالِكٌ : وَلَيْسَ عَلَى النِّسَاءِ ظِهَارٌ .
Imam Malik, may Allah have mercy on him, said that there is no expiation of zihar upon women.
قَالَ مَالِكٌ فِي قَوْلِ اللَّهِ تَبَارَكَ وَتَعَالَى : «وَالَّذِينَ يُظَاهِرُونَ مِنْ نِسَائِهِمْ ثُمَّ يَعُودُونَ لِمَا قَالُوا » (سورة المجادلة آية 3)، قَالَ : سَمِعْتُ أَنَّ تَفْسِيرَ ذَلِكَ : أَنْ يَتَظَاهَرَ الرَّجُلُ مِنَ امْرَأَتِهِ ثُمَّ يُجْمِعَ عَلَى إِمْسَاكِهَا وَإِصَابَتِهَا، فَإِنْ أَجْمَعَ عَلَى ذَلِكَ فَقَدْ وَجَبَتْ عَلَيْهِ الْكَفَّارَةُ، وَإِنْ طَلَّقَهَا وَلَمْ يُجْمِعْ بَعْدَ تَظَاهُرِهِ مِنْهَا عَلَى إِمْسَاكِهَا وَإِصَابَتِهَا، فَلَا كَفَّارَةَ عَلَيْهِ .
Imam Malik, may Allah have mercy on him, said: Allah the Exalted has said: "Those who declare zihar from their wives and then go back on what they said." This means that after zihar, if a man wants to keep his wife and have relations with her, then Allah the Exalted has made expiation obligatory upon him. But if after zihar he divorces his wife and does not keep her, then there is no expiation. If after divorce he marries her again, he should not have relations with her until he gives the expiation for zihar.
قَالَ مَالِكٌ : لَا يَدْخُلُ عَلَى الرَّجُلِ إِيلَاءٌ فِي تَظَاهُرِهِ إِلَّا أَنْ يَكُونَ مُضَارًّا، لَا يُرِيدُ أَنْ يَفِيءَ مِنْ تَظَاهُرِهِ
Imam Malik, may Allah have mercy on him, said: Ila does not occur through zihar, but if the intention with zihar is not to give the expiation and to harm the woman, then ila will occur.
قَالَ مَالِكٌ : فَإِنْ تَزَوَّجَهَا بَعْدَ ذَلِكَ، لَمْ يَمَسَّهَا حَتَّى يُكَفِّرَ كَفَّارَةَ الْمُتَظَاهِرِ . قَالَ مَالِكٌ فِي الرَّجُلِ يَتَظَاهَرُ مِنْ أَمَتِهِ : إِنَّهُ إِنْ أَرَادَ أَنْ يُصِيبَهَا، فَعَلَيْهِ كَفَّارَةُ الظِّهَارِ قَبْلَ أَنْ يَطَأَهَا .
Imam Malik, may Allah have mercy on him, said: Whoever pronounces zihar on his slave woman, then wishes to have intercourse with her, it is not permissible until he gives the expiation.