If a person does not observe fast of the month of Ramadhan intentionally, and commits sexual intercourse or masturbation several times during the day, the Kaffarah does not multiply together with it. Similarly, if he performs other acts which invalidate the fast, like eating several times, one Kaffarah will suffice.
What follows is the Fatwas of Ayatollah Sayyid Ali Sistani regarding the persons who break their fast during month of Ramadan by eating or drinking or sexual intercourse or something else.
1. If an insane recovers and becomes sane, it will not be obligatory on him to offer qadha for the fasts which he did not observe when he was insane.
2. If an unbeliever becomes a Muslim, it is not obligatory on him to offer qadha for the fasts of the period during which he was an unbeliever. However, if a Muslim apostatises and becomes Muslim again, he must observe qadha for the fasts of the period during which he remained an apostate.
3. A person must offer qadha for the fasts left out due to being intoxicated, even if the intoxicant was taken by him for the purpose of medical treatment.
4. If a person did not fast on certain days because of some excuse and later doubts about the exact date on which the excuse was over, it will not be obligatory on him to offer qadha basing his calculation on the higher number. For example, if a person travelled before the commencement of the month of Ramadhan, and now does not remember whether he returned on the 5th of Ramadhan or on the 6th, or if he travelled in the last days of the month of Ramadhan and returned after Ramadhan, and now does not remember whether he travelled on the 25th of Ramadhan or on the 26th, in both the cases, he can observe qadha based on the lesser number of days, that is, five days. However, the recommended precaution is that he should offer qadha for the higher number of days, that is, six days.
5. If a person has to give qadha for Ramadhan fasts of several years, he can begin with the qadha of Ramadhan of any year as he likes. But, if the time for qadha fasts of the last Ramadhan is short, like, if he has to observe five qadha fasts of the last Ramadhan and only five days are left before the commencement of approaching Ramadhan, it is better to observe qadha fasts of last Ramadhan.
6. If a person has qadha fasts of the month of Ramadhan for several years, and while making Niyyat he does not specify to which year the fasts belong, they will not be reckoned to be the qadha of the last year.
7. A person who observes a qadha for the fast of Ramadhan can break his fast before Zuhr. However, if the time for qadha fast is short, it is better not to break it.
8. If a person observes qadha fast of a dead person, it is better not to break the fast after Zuhr.
9. If a person does not observe the fasts of the month of Ramadhan due to illness, Haidh or Nifas and dies before he/she can give qadha in time, he/she will not have any qadha liability.
10. If a person does not fast in the month of Ramadhan due to illness and his illness continues till next Ramadhan, it is not obligatory on him to observe qadha of the fasts which he had not observed, but for each fast he should give one mudd of food like, wheat, barley, bread etc. to poor. And if he did not observe fast owing to some other excuse, like, if he did not fast because of travelling and his excuse continued till next Ramadhan, he should observe its qadha fasts, and the obligatory precaution is that for each day he should give one mudd of food to poor.
11. If a person did not fast in Ramadhan due to illness, and his illness ended after Ramadhan, but there emerged another excuse due to which he could not observe the qadha fasts till next Ramadhan, he should offer qadha for the fasts which he did not observe. Also, if he had an excuse other than illness during Ramadhan, and that excuse ended after Ramadhan, but he then fell ill and could not give qadha till next Ramadhan because of that illness, he will offer the qadha for the fasts he did not observe and, on the basis of obligatory precaution, he will give one mudd of food to poor for each day.
12. If a person does not observe fasts in the month of Ramadhan owing to some excuse and his excuse is removed after Ramadhan, yet he does not observe the qadha fasts intentionally till next Ramadhan, he has to give qadha of the fasts and should also give one mudd of food to poor for each fast.
13. If a person deliberately ignores observing qadha till the time left is short, and during that short time he develops an excuse, he has to give qadha and as a precaution, give one mudd of food to poor for each day. Similarly, if after the excuse is over, he firmly decides to give qadha, but is unable to do so because of some fresh excuse during that short time, he will follow the above rule.
14. If the illness of a person continues for very long, protracted over many years, he should, after being cured, observe the qadha fasts of the last Ramadhan, and for each day of the earlier years he should give one mudd of food to poor.
15. A person who has to give one mudd of food to poor for each day, can give food of Kaffarah of a few days to one poor person.
16. If a person delays observing qadha fasts of the month of Ramadhan for a few years, he should give the qadha and should on account of delay in the first year, give one mudd of food to a poor person for each day. As for the delay in the subsequent years, nothing is obligatory on him.
17. If a person does not observe fasts of the month of Ramadhan intentionally, he should give their qadha and for each day left out, he should observe fast for two months or feed sixty poor persons or set a slave free, and if he does not observe the qadha till next Ramadhan, he should also give one mudd of food for each day as a Kaffarah.
18. If a person does not observe fast of the month of Ramadhan intentionally, and commits sexual intercourse or masturbation several times during the day, the Kaffarah does not multiply together with it. Similarly, if he performs other acts which invalidate the fast, like eating several times, one Kaffarah will suffice.
19. After the death of a person his eldest son, as an obligatory precaution, should observe his qadha fasts as explained in connection with the prayers earlier.
20. If a father had not observed obligatory fasts other than the fasts of the month of Ramadhan, like, a fast of Nadhr, the recommended precaution is that his eldest son should observe its qadha. However, if the father was hired for observing fasts on behalf of a dead person, but he did not observe them, it is not obligatory for the eldest son to offer them.