Nasai

(1) "Equal to Hajj." That is, equal to the reward of Hajj, not the reward of the pilgrim (Hajji) himself, because the reward of the pilgrim also includes his sincerity, hardship, and expenditure, etc., which can vary for each pilgrim. Furthermore, it is agreed upon that such an ‘umrah cannot suffice for the obligatory Hajj; rather, it will only be waived after performing the obligatory Hajj.

(2) It is permissible to address a non-mahram (unrelated) woman, because there is no veil (hijab) regarding a woman's voice. However, the conversation should be within the bounds of necessity and good manners. It is essential to avoid a soft and alluring tone.

Hadith Commentary: In other narrations by Imam Bukhari rahimahullah, the name of this woman is mentioned as Umm Sinan radi Allahu anha. Some have said she was Umm Sulaym radi Allahu anha, as is found in the narration of Ibn Hibban and as al-Nasa’i has recorded: a woman from Banu Asad named Ma’qil said, “I intended to perform Hajj but my camel became ill. I asked the Messenger of Allah sallallahu alayhi wa sallam, and he said, ‘Perform ‘umrah in Ramadan, for ‘umrah in Ramadan is equal to Hajj.’”

Hafiz (Ibn Hajar) said: If this woman was Umm Sinan, then her son’s name would be Sinan. And if she was Umm Sulaym, then she did not have any son who would have been capable of performing Hajj.

There was Anas, but he was of a young age, and perhaps the son of her husband Abu Talhah is intended, who would also be considered Umm Sulaym’s son, since Abu Talhah was the husband of Umm Sulaym.

Hadith Commentary:
(1)
Performing umrah in Ramadan carries a reward equal to that of hajj.

(2)
There is consensus among all scholars that umrah can in no way serve as a substitute for hajj. Thus, Imam Ibn Khuzaymah rahimahullah writes:
When one thing resembles another in some aspects, it is referred to as being like the other thing in that respect. Therefore, umrah performed in Ramadan does not suffice for the obligatory hajj or for a vowed hajj.
(Sahih Ibn Khuzaymah: 4/360, 361)
Imam Tirmidhi has narrated from Imam Ishaq ibn Rahwayh that the meaning of this hadith is just as it is in the hadith:
﴿قُلْ هُوَ اللَّـهُ أَحَدٌ﴾ is equal to one third of the Qur’an.
(Jami‘ at-Tirmidhi, Hajj, after hadith: 939)
Ibn Arabi has said that due to the blessings of Ramadan, umrah attains the rank of hajj; this is purely Allah’s grace and His special favor.
Ibn al-Jawzi has said that just as the reward of a deed increases with presence of heart, likewise, the nobility of the time also increases the reward of a deed.

(3)
This hadith is general in its application.
Receiving the reward of hajj for performing umrah in Ramadan is not specific to this woman, even though Sa‘id ibn Jubayr considered it specific to her, as Umm Ma‘qil radi Allahu anha said:
For hajj, the reward of hajj, and for umrah, the reward of umrah is received.
The Messenger of Allah sallallahu alayhi wa sallam said this for me.
I do not know whether the glad tidings of reward are specific to me or general for all people.
(Sunan Abi Dawud, Manasik, hadith: 1989)

(4)
The Messenger of Allah sallallahu alayhi wa sallam did not perform umrah in Ramadan, even though he mentioned its virtue, as is evident from the aforementioned hadith. Therefore, for people other than the Messenger of Allah sallallahu alayhi wa sallam, performing umrah in Ramadan is virtuous; however, for him, that is superior upon which he himself acted.
(Fath al-Bari: 3/763)

(5)
Imam Bukhari rahimahullah has clarified at another place that the name of this woman is Umm Sinan radi Allahu anha.
(Sahih al-Bukhari, Jaza’ as-Sayd, hadith: 1863)
A similar incident occurred with Umm Ma‘qil, Umm Sulaym, Umm Taliq, and Umm Haytham radi Allahu anhunna, as is evident from multiple ahadith.
(‘Umdat al-Qari: 7/415)

(6)
From this it is understood that a person who does not have the ability to perform hajj but has a sincere intention, by performing umrah in Ramadan can attain the complete reward of hajj.
And Allah knows best.

Hadith Commentary:

Benefits and Issues:
Umrah can be performed in all months of the year, but if Umrah is performed in Ramadan, then due to the blessings and mercies of Ramadan, its reward is equal to that of Hajj, meaning the benefits and blessings of Hajj are attained, although the obligation of Hajj is not fulfilled by it. Hajj must be performed at its prescribed time.

1990. Commentary: From this hadith, it is also clear that performing Hajj is included in "fi sabilillah" (in the way of Allah), which is one of the expenditures (masarif) of zakat.