When is The Dead Considered to be Owing Fast?

The Prophet (sallallaahu alayhi wa sallam) said: “Whoever died owing fast, his guardian should fast on his behalf.”[1]

Commenting on the above hadeeth, Shaykh Muhammad Saalih al-‘Uthaymeen (may Allaah have mercy on him) said: “The word siyaam (fast) as contained in the above hadeeth is an indefinite noun,  which comprises of obligatory fast such as fast of expiation or vow or missed days in Ramadaan and so on because it is general.

However, when is the dead considered to be owing fast? He would be considered to be owing fast if it was possible for him to observe it but he did not make it up. Hence, if it was not feasible for him, there is no fast upon him. For example, if an individual made a vow to fast for three days, then he died on the same day, there is nothing upon that person. Why? Because it was not feasible for him

[Similarly], if a man who is owing some days of Ramadaan fast becomes ill on the day of ‘Eed, and the illness persisted till he died; there is no fast upon him and no one should fast on his behalf. Why? This is because it was not feasible for him to make it up. The same number of fast from other days were binding upon him, but he did not reach these other days.

Source: Fath Dhil-Jalaal wal-Ikraam bi Sharh Buloogh al-Maraam, vol. 3, p. 254 by Shaykh Muhammad Saalih al-Uthaymeen (may Allaah have mercy on him)

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[1] Recorded by al-Bukhaaree and Muslim