What is required of the one who Ramadan catches up with him and he has not made up the days he fasted?
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Question:
Honorable Shaykh, among the questions that came in, this questioner says: Honorable Shaykh, if a person finds the month of fasting approaching and he has days to make up from last year, from last year's Ramadan, what is required of him?
Answer:
If there remains from the month of Sha'ban a number of days equal to the days he owes from last year, it is obligatory for him to hasten to make up the days he owes from the past. However, if the month of Ramadan arrives, he postpones it to after Ramadan and expiates for each day by feeding a poor person, along with making up the fasts, if his delay was due to negligence. But if his delay was due to an excuse, then he owes nothing but making up the fasts. Yes.
Honorable Shaykh, among the questions that came in, this questioner says: Honorable Shaykh, if a person finds the month of fasting approaching and he has days to make up from last year, from last year's Ramadan, what is required of him?
Answer:
If there remains from the month of Sha'ban a number of days equal to the days he owes from last year, it is obligatory for him to hasten to make up the days he owes from the past. However, if the month of Ramadan arrives, he postpones it to after Ramadan and expiates for each day by feeding a poor person, along with making up the fasts, if his delay was due to negligence. But if his delay was due to an excuse, then he owes nothing but making up the fasts. Yes.
Source
قناة «العلامة الدكتور صالح الفوزان»، [3903] ماذا يجب على من أدركه رمضان ولم يقضِ الأيام التي أفطرها؟ - صالح الفوزان — youtube.com
The Arabic text is a machine transcription of the audio recording.