What is the ruling on delaying making up for missed Ramadan fasts until after the following Ramadan, and what is the validity of giving the value of a Sa' in cash to Islamic institutions and beggars? Is it obligatory to feed the poor on the same day as making up for the fast, knowing that there are no needy people available in the Western country of residence?

Delaying the making up of Ramadan fasts without a valid excuse is impermissible and necessitates both making up the fasts (qada') and offering expiation (kaffarah), which is feeding one needy person for each day. However, if there is a valid excuse, only making up the fasts is required. It is permissible to appoint trustworthy organizations to distribute the expiation, and giving it in cash to the needy is sufficient. It is permissible to provide the food before, after, or concurrently with making up the fasts, but it is preferable to offer it beforehand.