What is incumbent upon one who performed Hajj without assuming ihram from the miqat, and did not fast, and did not offer a sacrifice, due to financial circumstances or forgetfulness, and five years have passed since that?

The ruling for someone who did not enter into ihram from the miqat is that a dam (sacrificial animal) is obligatory. If unable to offer a dam, then one must fast ten days. Sheikh Ibn Uthaymeen, may Allah have mercy on him, stated that whoever is unable to offer a dam should seek Allah's forgiveness, and there is nothing else upon them, citing Allah's saying: "So fear Allah as much as you are able." If you are able to offer the dam, then you are obligated to provide it for yourselves, your wives, and your children who have reached puberty. As for those who have not reached puberty, there is no dam upon them. If you were unable to afford the dam at that time, then there is nothing upon you.