What is the ruling on delaying the expiation for intercourse during the daytime in Ramadan for four years or more?

Expiations that are due to an transgression committed by an individual, such as the expiation for ẓihār (a pre-Islamic form of divorce) or for sexual intercourse during the daytime in Ramadan, must be performed immediately. However, expiations that are not due to an transgression, such as the expiation for breaking an oath, may be performed at leisure. Therefore, it is not permissible to delay the expiation for sexual intercourse during Ramadan; rather, it must be performed immediately.