Is it permissible to feed sixty poor people as expiation for ẓihār if one is unable to fast or emancipate a slave, and is the wife considered forbidden if the fasting is not completed?

The fatwa (definition) adopted by us is that conditional zihar occurs when the condition is met. Some scholars, like Ibn Taymiyyah, are of the opinion that conditional zihar that is not intended as zihar, but rather as a prohibition, an encouragement, or an affirmation, takes the ruling of an oath by Allah. Thus, upon breaking the condition, an expiation for an oath becomes due. Therefore, if you did not divorce your wife after the completion of her menstrual period, you have committed zihar against her, and you must offer the expiation for zihar before approaching her. This expiation is fasting for sixty days, and if you are unable, then feeding sixty poor persons. And know that the permissible oath is only by Allah the Almighty. As for swearing by zihar or the like, it is not permissible. Allah the Almighty says: "And indeed, they utter an evil saying and a falsehood. And indeed, Allah is Pardoning and Forgiving."