The ruling on a person who intentionally breaks his fast while making up a missed Ramadan fast
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The questioner:
The one who fasts to make up for Ramadan, is it permissible for him to break his fast without an excuse? Even if he breaks it intentionally through intercourse, is it permissible for the one who is making up a Ramadan fast to break it without an excuse?
The Shaykh:
The jurists say that one who enters a place of ease is forbidden to break the make-up fast by breaking his fast. Rather, he is required to complete it, because when an obligatory act is begun, it must be completed. You must complete it, and it is not permissible for you to have intercourse or break your fast. This applies only to voluntary fasts; it is the voluntary fast that one may break. Yes.
The questioner:
And if he breaks his fast intentionally through intercourse, what have you learned?
The Shaykh:
He owes an expiation like the one who had intercourse in Ramadan. The one who had intercourse while making up a fast does not owe an expiation, but he must make up the day. Yes.
The one who fasts to make up for Ramadan, is it permissible for him to break his fast without an excuse? Even if he breaks it intentionally through intercourse, is it permissible for the one who is making up a Ramadan fast to break it without an excuse?
The Shaykh:
The jurists say that one who enters a place of ease is forbidden to break the make-up fast by breaking his fast. Rather, he is required to complete it, because when an obligatory act is begun, it must be completed. You must complete it, and it is not permissible for you to have intercourse or break your fast. This applies only to voluntary fasts; it is the voluntary fast that one may break. Yes.
The questioner:
And if he breaks his fast intentionally through intercourse, what have you learned?
The Shaykh:
He owes an expiation like the one who had intercourse in Ramadan. The one who had intercourse while making up a fast does not owe an expiation, but he must make up the day. Yes.
Source
الإفطار بدون عذر في صوم القضاء — alfawzan.live
The Arabic text is a machine transcription of the audio recording.