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https://www.abukhadeejah.com/the-one-who-delays-making-up-the-fasts-of-the-previous-ramadan-until-after-the-next-ramadan/
The one who delays making up the fasts of the previous Ramadān until after the following Ramadān without a valid excuse ―Shaikh Ibn 'Uthaimīn (rahimahullāh)