The ruling on delaying making up fasts from Ramadan until another Ramadan arrives
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Question:
The Shaykh said: If a person deliberately delays making up the fasts of Ramadan until the year has passed, and then fasts them after another Ramadan, what is the expiation for all of them?
Answer:
If he was excused during this period and was unable to make up the fasts, then he owes nothing but making them up whenever he is able, whether after one Ramadan, two Ramadans, or more. If he was excused and unable to make them up during this period, he makes them up when he is able, and he owes nothing else. However, if he was not excused and was merely being lazy, then he owes making up the fasts, and he owes an expiation of feeding one poor person for each day of the delay. Yes.
The Shaykh said: If a person deliberately delays making up the fasts of Ramadan until the year has passed, and then fasts them after another Ramadan, what is the expiation for all of them?
Answer:
If he was excused during this period and was unable to make up the fasts, then he owes nothing but making them up whenever he is able, whether after one Ramadan, two Ramadans, or more. If he was excused and unable to make them up during this period, he makes them up when he is able, and he owes nothing else. However, if he was not excused and was merely being lazy, then he owes making up the fasts, and he owes an expiation of feeding one poor person for each day of the delay. Yes.
Source
شرح بلوغ المرام من أدلة الأحكام [ صالح الفوزان ]، تابع كتاب الصيام - 2 — islamhouse.com (36:43)
The Arabic text is a machine transcription of the audio recording.