Praise be to Allaah.
If a person breaks the fast in Ramadan by doing something
other than having intercourse, he does not have to offer expiation,
according to the correct view. Rather what he has to do is repent and make
up the day on which the fast was broken. If he broke the fast by having
intercourse, then he has to repent and make up that day, and the expiation
for that is freeing a believing slave. If that is not possible, then he
should fast for two consecutive months. If he is not able to do that, then
he should feed sixty poor persons.
If he decides to feed poor people because he is unable to do
the first two options, namely freeing a slave or fasting for two months, it
is permissible to give the food to the poor in one go, or he may give it in
stages, according to what he is able to do. But it is essential to cover the
reuired number of poor persons. And it is not permissible to give the food
offered as an expiation to one's ascendants (fathers, mothers, grandfathers
and grandmothers) or to one's descendants (children and grandchildren, both
male and female).
And Allah is the source of strength. May Allah sent blessings
and peace upon our Prophet Muhammad and his family and Companions.
End quote.
Standing Committee for Academic Research and Issuing Fatwas
Fataawa al-Lajnah al-Daa’imah, vol. 2, 9/221