Shaikh Uthaimeen, may Allaah have mercy on him, was asked that if a person never fasted Ramadaan for months after having reached the age of responsibility but then he started practicing, is it then incumbent upon him to make up those missed Ramadaans? So he replied, “The strongest opinion from the statements of the people of knowledge is that it is not incumbent upon him to make up those months which, without an excuse, he had left, based upon the fact that worship is scheduled [to be performed at certain times] and when a person delays it beyond its legislatively appointed time, then it is not accepted from him, and making it up later will not benefit him at all.”
Fiqhul-Ibaadaat, pp. 256-257.
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