Explaining what is obligatory upon the one who delays making up fasts until the next Ramadan arrives
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Q402: The questioner asks: What is the ruling on the one who delays making up the fasts of Ramadan until the second Ramadan has entered?
A402: If he had an excuse for delaying them until the second Ramadan entered, then he must make up the fasts. He fasts the current Ramadan, and when it ends, he fasts the days he owes from the previous Ramadan after Ramadan. He owes nothing but the make-up fasts. However, if he was lazy and had no excuse, and he delayed making up the days he owed from the previous Ramadan, and he fasted them after Ramadan, then two things are required of him: he must make up the fasts, and he must feed the poor. He feeds one poor person for each day for the delay without an excuse.
A402: If he had an excuse for delaying them until the second Ramadan entered, then he must make up the fasts. He fasts the current Ramadan, and when it ends, he fasts the days he owes from the previous Ramadan after Ramadan. He owes nothing but the make-up fasts. However, if he was lazy and had no excuse, and he delayed making up the days he owed from the previous Ramadan, and he fasted them after Ramadan, then two things are required of him: he must make up the fasts, and he must feed the poor. He feeds one poor person for each day for the delay without an excuse.
Source
www.alifta.gov.sa
The Arabic text is copied verbatim from the original source, without any edits.