Regarding the person who performs zihar, Sayyiduna ‘Amr ibn al-‘As (may Allah be pleased with him) says: “If he has intercourse before offering the expiation, then two expiations will be obligatory upon him.”
Hadith Referenceسنن الدارقطني / كتاب النكاح / 3857
Hadith Takhrij«أخرجه الدارقطني فى ((سننه)) برقم:3857 ، انفرد به المصنف من هذا الطريق»