The superiority of excessive tawāfs

Question:

What is more virtuous, many tawafs or many ‛umrahs?

Answer:

More tawafs are more virtuous provided a person performs that
number of tawafs in the time it would have taken him to perform the
‛umrah.

Sharh Lubab:

‛Umdah al-Fiqh:

Performing more tawafs is superior to performing more ‛umrahs. This
is because tawaf is a worship which is the objective in itself, and it is
prescribed under all conditions. On the other hand, performing too
many ‛umrahs in a single year is considered to be makruh according to
some jurists. When ‛Allamah Qadi Ibrahim ibn Zuhayrah Makki was
asked about this, he replied: The preferred view is that tawaf is
superior to ‛umrah provided the person performs that number of
tawafs in the time it would have taken him to perform the ‛umrah.

Allah ta‛ala knows best.