Fiqh-us-Sunnah Volume 5, Hajj and ‘Umrah, Fiqh 5.056A.
Section : Rubbing Oil on the Body in the State of Ihram.
It is said in Al Musawwa that according to Abu Hanifah if a muhrim massages any part of his body with pure oil or vinegar he must slaughter a sheep in expiation for it. The Shafi’i school is of the view that if a muhrim used un-perfumed oil on his head or beard, then he must slaughter a sheep, but there is no penalty if he uses it on any other parts of his body.