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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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Is it obligatory to make up the fasts of Ramadan immediately?

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Question : Now, is it obligatory for a person to make up the fasts of Ramadan immediately, or is there a delay allowed?

Answer : There is a delay allowed until the amount of days he owes remains in Sha'ban. So, if the amount of days he owes remains in Sha'ban, it becomes obligatory for him to make them up.
Source قناة «فضيلة الشيخ محمد بن صالح العثيمين»، 321- هل يجب قضاء رمضان على الفور II فوائد من الدروس الفقهية من المحاضرات الجامعية لابن عثيمين — youtube.com

The Arabic text is a machine transcription of the audio recording.

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