Maulana Ataullah Sajid
Benefits and Issues:
➊ If a deceased person had obligatory fasts pending, his heirs may observe the fasts on his behalf.
➋ Whether the fasts are of Ramadan, vow (nadhar), or expiation (kaffarah), the ruling is the same for all, because all of these are considered a debt owed to Allah. The Prophetic instruction is: “Whoever dies and has fasts due upon him, his guardian/heir should fast on his behalf.” (Sahih al-Bukhari, Book of Fasting, Chapter: Whoever died and had fasts due upon him, Hadith: 1953)
If the guardian, i.e., the heir, does not fast on his behalf, then the instruction mentioned in the previous hadith 1757 should be acted upon: for each missed day of fasting, a poor person should be fed. Although that narration is weak as a marfu‘ (attributed directly to the Prophet sallallahu alayhi wa sallam), it is authentic as a mawquf (attributed to a Companion). Another narration from Abdullah ibn ‘Umar radi Allahu anhu is also reported in Sahih Ibn Khuzaymah, that for each day, half a sa‘ (a measure) of wheat should be given. (Sahih Ibn Khuzaymah, Hadith: 2057)
➌ Other acts of worship, such as prayer (salah), cannot be analogized to fasting in this matter, because for acts of worship, it is essential to have a textual proof. In matters of worship where deputization (niyabah) is established by hadith, only those will be acted upon; for the rest, one should withhold from acting.
Source: Commentary on Sunan Ibn Mājah by Mawlānā ‘Atā’ullāh Sājid, Page: 1759