Abu Dawud said "The statement of Ibn "Abbas goes "The divorce by three pronouncements separates the wife from husband whether the marriage has been consummated or not, the previous husband is not lawful for her until she marries a man other than her husband" . This statement is like the tradition which deals with the exchange of money. In this tradition the narrator said "Ibn "Abbas withdrew his opinion." "
In-book : Book 13, Hadith 24
English translation : Book 12, Hadith 2192