Ata, Mujahid and Ikrimah (may Allah have mercy on them) said: For each poor person there should be a shirt, a waist-wrapper or a cloak. I said to Khusayf (may Allah have mercy on him): What if he is well-off? He said: Whichever he does, he has done well. If he finds none of these, let him fast three days. In the recitation of Ubayy (may Allah be pleased with him), he is to fast consecutively. In the narration of Ibn Jurayj (may Allah have mercy on him) from Ata (may Allah have mercy on him), (it is) that this is in the expiation for an oath: one mudd each and one garment each.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الأيمان / 19982