Tirmidhi

1:
This narration regarding iftirash is absolute; it does not specify whether it is for both tashahhuds or for the first tashahhud. In the other narration of Abu Humayd as-Sa'idi, this generality is clarified. It has been made clear in it that iftirash is for the first tashahhud and tawarruk is for the final tashahhud.

1263. Commentary: Sitting in this manner is called "tawarruk" in the terminology of the Shari‘ah, meaning that instead of sitting on the feet, one sits directly on the ground and extends the left foot out to the right side. Tawarruk in the tashahhud of salam (the final sitting of prayer) is Sunnah, as is explicitly stated in this narration. However, the Hanafis attribute it to the old age of the Prophet sallallahu alayhi wa sallam, but they do not present any evidence for this. Those who interpret the Prophet’s sallallahu alayhi wa sallam practice of tawarruk as being due to old age can be asked: Has there not been, from the fourth century until today, any of your elders who became so old that he too had to perform tawarruk like the Messenger of Allah sallallahu alayhi wa sallam? If this were the reason, then the noble Companions radi Allahu anhum would have been more aware of it than us. It is astonishing that this hadith was narrated in a gathering of ten Companions radi Allahu anhum, and none of them made this interpretation, yet those who came later are finding faults in them. Subhan Allah. However, if, in the case of congregational prayer, space is tight and tawarruk causes difficulty for other worshippers, then there is allowance for not doing it, but in normal circumstances, this is the Sunnah. The narration of Abu Humayd radi Allahu anhu is very detailed; it cannot be abandoned due to some ambiguous narration.

Tashahhud (First): It is established that the Messenger of Allah (sallallahu alayhi wa sallam) would spread his left foot and keep his right foot upright. For example, see: [صحيح مسلم 1045]

The evidence for restricting this to the first sitting (qa’dah ula) is the authentic hadith in which it is mentioned that the Messenger of Allah (sallallahu alayhi wa sallam) would perform tawarruk in the tashahhud of the final rak’ah. See: [صحيح بخاري 828]

In the face of this authentic hadith, there is no need to impress by mentioning the names of scholars such as Shawkani and others, and let it be remembered that it is part of every Ahl al-Hadith’s faith and creed that the hadith of the Prophet (sallallahu alayhi wa sallam) should be acted upon, and every statement and action contrary to it should be abandoned.

Whether man or woman, the method for all is that tawarruk should not be done in the first tashahhud, and tawarruk should be done in the final tashahhud.

It is not established by any authentic hadith that women should perform tawarruk in the first tashahhud. In Jami’ al-Masanid of al-Khwarizmi (1/400) and Musnad al-Hasakafi (! !), there is a narration in which it is mentioned:

Women used to sit cross-legged, then they were commanded to sit on their buttocks. For example, see: [چل حديث ص83]

The chain of this narration is fabricated for several reasons:

First: Its first narrator, Abu Muhammad Abdullah bin Muhammad bin Ya’qub al-Bukhari al-Harithi, is a liar (kadhdhab).

See: Mizaan al-I’tidal (vol. 1, p. 496) and Kitab al-Qira’at by al-Bayhaqi (p. 178, hadith 388; second edition p. 154)

Second: Its remaining narrators, such as Qabisah al-Tabari and Zar bin Najeeh and others, were unknown (majhool).

... See the original article ...

Fatawa ‘Ilmiyyah (Tawdih al-Ahkam), vol. 2, p. 77

963. Commentary:
In this hadith, it is explicitly stated that there was a difference between the middle tashahhud and the final tashahhud. In the final tashahhud, in which the salam is given, tawarruk is Sunnah. (This hadith has also appeared previously, hadith 730.) Tawarruk means to extend the left foot outward and sit on the buttocks.