This is the case of a boy if he has his first wet dream, an insane person, who is not responsible for his insanity, if he recovers (As for an apostate who goes mad, he must make up if he returns to Islam and recovers his sanity, because he cannot utilize dispensations), and an original kafir if he embraces Islam because all these are not accountable for the duties of Islam because each lacks one of the conditions of obligation.
The first lacks puberty, the second lacks sanity, and the third lacks Islam.
However, it is recommended, but not obligatory, for all of them to abstain from things which break the fast starting from the moment their bar is lifted.
Hence, if they do not abstain for the rest of the day, they are recommended not to eat in the presence of someone who is not aware of their situation, so as not to be doubted in their religion. (pa:305 )
The same applies to a menstruant or postnuptially bleeding woman if she
becomes pure in the middle of a fasting-day.