Al-Hazhaz said that Sayyiduna Ibn Mas'ud (may Allah be pleased with him) held a severe view on kissing for the fasting person: that he should fast a day in its place. In our view, this applies when he kissed and ejaculated.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصيام / 8106
Abu Maysarah (may Allah have mercy on him) said that Sayyiduna Ibn Mas'ud (may Allah be pleased with him) used to have intimate contact with his wife during the day while fasting. Mujahid (may Allah have mercy on him) said that Sayyiduna Ibn Mas'ud and Sayyiduna Ibn Abbas (may Allah be pleased with them both) saw no harm in intimate contact for the fasting person. So what this from Sayyiduna Ibn Mas'ud (may Allah be pleased with him) shows is that arguing from the apparent sense of the first narration is not correct.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصيام / 8107