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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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What is the ruling on one who delays making up the fasts of Ramadan?

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Question:
He says: If one delays making up the fasts of Ramadan until this time, does he owe an expiation?

Answer:
If he delays it within the year before the next Ramadan arrives, he owes no expiation if he makes it up, even if it is in Sha'ban. However, if another Ramadan comes upon him and he has not made it up without an excuse, and he makes it up after that next Ramadan, then he owes an expiation. Yes.
Source قناة «العلامة الدكتور صالح الفوزان»، ما حكم مَن أخّر قضاء رمضان؟ #فتاوى الفوزان — youtube.com

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

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