It was said to Ibn Abbas (may Allah be pleased with them both): How do you command Umrah before Hajj, when Allah says: "And complete the Hajj and the Umrah for Allah" [Surah al-Baqarah: 196]? He said: How do you recite (the verse): debt before the bequest, or the bequest before debt? He said: The bequest before debt. Ibn Abbas (may Allah be pleased with them both) said: So which of the two do you begin with? They said: With debt. Ibn Abbas (may Allah be pleased with them both) said: It is just like that.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الوصايا / 12564