What is the ruling on delaying the making up of six days from the previous Ramadan until after the following Ramadan, and is it permissible to offer the fidya for them before making them up, in the amount of one and a half kilograms of wheat for each day, all at once?

The fidya (expiatory payment) is only given to the poor and needy. If the orphans are poor, then it is permissible to give it to them. The fidya must be in the form of food, not money.

As for delaying the making up of Ramadan fasts until the next Ramadan, if the delay was due to a valid excuse, then only making up the fasts is required. However, if the delay was without a valid excuse, the one who delayed must repent and seek forgiveness. According to the majority of scholars, they must also pay a fidya of feeding a poor person for each day, in addition to making up the fasts. It is permissible to give the fidya before, during, or after making up the fasts. It is preferable to give it promptly for those who believe it is obligatory or cautious, as it is a way of hastening to do good and avoiding the harms of delay.