What did Sheikh Ibn Uthaymeen mean by his statement: "As for one who deliberately abandons fasting from the outset without an excuse, the more correct opinion is that he is not required to make up for it, because he will not benefit anything from it, as it will not be accepted from him. For the rule is: that every act of worship prescribed for a specific time, if it is delayed beyond that designated day without an excuse, will not be accepted from its doer, due to the saying of the Prophet, peace and blessings be be upon him: 'Whoever performs an action not in accordance with our matter, it will be rejected'"?

The fatwa referred to is correct, issued by Sheikh Ibn Uthaymeen, may Allah have mercy on him. It differentiates between someone who broke their fast during the day without a valid excuse (who must make up the fast), and someone who did not intend to fast at all (who, according to him, does not need to make it up). The Sheikh based his opinion on the hadith: "Whoever performs a deed that is not in accordance with our matter (religion) will have it rejected." He believes that if someone did not fast without an excuse and then intends to make it up, their action will be rejected. This opinion contradicts the view of the majority of scholars and is one of the unique rulings of the Hanbali school of thought.