Reference: Fataawa Ramadhaan – Volume 1, Page 165, Fatwa No.99
Fataawa ash-Shaykh Muhammad as-Saalih al-‘Uthaymeen – Volume 1, Pages 474-475
Question: I made the intention to fast for 60 days, as expiation, and postponed it until the Winter. So, what if I die before the Winter?
Response: If fasting out of expiation is made obligatory upon a person, then it is obligatory to make haste in doing so as that which is obligatory must be carried out as soon as possible. However, if it is difficult upon him to fast the expiation during the summer days because of the long days and severe heat, then there is no problem if he were delay this until the colder days. If he were to die before [doing so] then there is no sin upon him because he delayed the fasting for a [valid Islaamic] reason. However, those fasts need to be made up as much as possible. And if no-one fasts on his behalf, then a needy person must be fed for every day that remains [to be fasted].