مناسك حج - مكارم شيرازى، ناصر - الصفحة ٨٣ - Acts that are Haraam in the State of Ihram
Article ١٣٧- Whenever a Muhrim goes under the shade because of ignorance or forgetfulness then there is no atonement on him, but if it has been done deliberately or according to a necessity, then it has atonement and the amount of the atonement is one sheep for each Ihram, it means that one sheep is obligatory for the whole Ihram of Umrah and one sheep for the whole Ihram of Hajj.
Article ١٣٨- It is better to perform Zebh( ritual slaughter )for atonement of Umrah in Mecca and those related to Hajj in Mena, but it is permitted to delay this act and perform it in the homeland and in these conditions that it is hard to find people who deserve the food it is better to perform this act in the homeland, but Hajjis should be aware not to forget it.
Article ١٣٩- Sheep of atonement should be used completely by poor persons and Hajji can use none of that.