Are two Rak'ahs of Prayer a Condition for Ihram?

Question :

Are two Rak'ahs of prayer a condition for Ihram or not?

Answer:

That is not a condition. The scholars only differ concerning its being recommended. The majority of the scholars hold the view that it is recommended to pray two Rak'ahs (with the Ihram). The person performs Wudhu', prays two Rak'ahs and then says the Talbiyyah. They support this argument with the fact that the Messenger assumed Ihram after the prayer, meaning that he prayed Az-Zuhr, then he entered Ihram during the Farewell Hajj. He said:
"A comer (i.e., angel) came to me from my Lord and said, 'Pray in this blessed valley and say: An Umrah in a Hajj."

This proves the legislation of praying two Rak'ahs, and this is the opinion of the majority of the people of knowledge.

Others said that there is no text concerning this (i.e., praying two Rak'ahs). For verily, the statement:
"A comer (ie., angel) came to me from my Lord and said, 'Pray in this blessed valley."

The intended meaning could conceivably be understood as referring to the obligatory prayer among the five prayers, and there is no text concerning two Rak'ahs of Ihram. The fact that he entered Thram after the obligatory prayer does not prove the legislation of two special Rak'ahs for Ihram. It only proves that if he entered Ihram for 'Umrah or Hajj after the prayer it is better, if that is easy for the person.

Source:
Ash-Shaykh Ibn Baz
Fatawa Islamiyah, Vol. 4 Pages 117-118