Question: What is the ruling regarding the one who did not make up the missed fasts of Ramadan until next Ramadan started, without any valid reason?
A: He is required to repent to Allah and make up the (missed) fasts in addition to feeding a poor and needy person for every (missed) day an amount of half a Saa’ [One Saa` is equal to four Mudd, and one Mudd is equal to the amount held by cupping the two hands together. It is a measure by volume not by weight] from the staple diet of the land from dates, wheat, rice or other than them.
The amount is equivalent to one and a half kilograms, and thereafter, nothing further is required of him in making an expiation (kaffaarah).
This is how a group of the companions, including Ibn ‘Abbas (May Allah be pleased with him), ruled.
If, however, he was excused due to illness or travel, or if a woman was excused due to pregnancy or breast feeding thereby causing her difficulty in fasting, then nothing is required of them except to make up the (missed) fasts.
– Sheikh Bin Baz, Fatwa Ramadan – Volume 2, Page 554, Fatwa No.536, Tuhfatul-Ikhwaan bi-Ajwibah Muhimmah tata’allaaq bi-Arkan Al-Islaam -Page 177Q