The Ruling on Delaying Making Up Fasts from Ramadan

Question:
What is the ruling on delaying making up the fasts of Ramadan, or delaying the making up of the fasts from Ramadan until after the coming Ramadan?

Answer:
If a man or woman has fasts to make up from Ramadan because he or she broke the fast for an excuse, he or she should hasten to make them up after Ramadan. Hastening to make them up is the best course of action, as it clears the conscience and fulfills the obligation. It is permissible for him to delay them until there is no time left before the coming Ramadan except the number of days he owes. If there is no time left before the new Ramadan except the number of days he owes, then it is obligatory for him to make them up, and it is not permissible for him to delay them, unless his excuse for not fasting continues, such as travel or illness or something similar. In that case, he delays them until after the new Ramadan, and when his excuse is removed, he makes them up.
As for if he delays making them up without an excuse until the new Ramadan enters upon him, then two things are obligatory upon him: first, making up the fasts; second, feeding one poor person for each day as expiation for the delay without an excuse. Yes.