Detailed explanation of the cases of ifatr in Ramadan, with the legal status of each one of them and what is obligatory for the non-fasting person with respect to making up and penance (fidya) is given below:
Iftar that is obligatory and obligates making up (qada')
This is the case of a woman in menstruation or postnatal bleeding. Aisha (G. p. H) said: "We used to get that (menstruation) and were ordered to make up for missed fasting but not for missed prayer".
[Muslim, Vol. 1, The Book of Menstruation, Chapter 15/69].
This hadith orders a menstruant woman to make up for missed
fasting.
Postnatal bleeding is measured against this hadith because postnatal bleeding is similar to menstruation.
If a menstruating or postnuptially bleeding woman becomes pure in the daytime, she is recommended to abstain throughout the rest of the day, but it is not obligatory for her as it is in the case of a boy having his first wet dream, or someone insane recovering, in the daytime.
Iftar that is permissible but obligates making up and penance (fidya (The nature of this penance (fidya) will be explained later after itemizing the cases of iftar and what they obligate).
1-. A pregnant or breast feeding woman if she fears for the baby alone.
2- One who breaks his fast to save the life of a person or animal on the verge of dying because he feared that he would not be able to save him/it without breaking his fast.
3- One who postpones making up missed days of fasting until after the next Ramadan without an excuse (Thus we exclude the case of someone remaining ill, or travelling until the following Ramadan or one who delays making up because he forgot, or is ignorant that delaying is forbidden, even if he does not have a reasonable excuse for being ignorant).
Penance is multiplied by the number of years.
If someone dies after he witnesses another Ramadan without making up missed days from the previous Ramadan, with no excuse, his inheritor must pay out two penance, one for the missed days and one for delaying making them up.
If the inheritor fasts instead of the deceased, the penance for making up is eliminated and the penance for delay remains. (pa:303 )