If one enters the state of Ihram without taking a bath or performing ablution, it is permissible but disliked; because the Sunnah is to take a bath or perform ablution as a substitute for bathing when intending to pray the two rak'ahs of Ihram. It was narrated from Zaid ibn Thabit, may Allah be pleased with him, that he saw the Prophet, peace be upon him, undress for his Ihram and take a bath. Therefore, one should bathe with soap or something similar and intend the Ihram with their bath, or perform ablution; because bathing is better, and ablution suffices in terms of establishing the Sunnah, not in terms of virtue. See: Al-Labab and Al-Maslak, pages 108-109.