His statement, “then fasting for two consecutive months”: the faʾ introduces the apodosis, while “fasting” is the subject and its predicate is omitted. The meaning is: he must fast two consecutive months in place of emancipating a slave.
His statement, “If he is unable, then feeding sixty poor persons”: that is, he must feed sixty poor persons. Here, “poor person” includes both the destitute and the poor, for when the two terms are mentioned together, the destitute person is in greater need; but when either is mentioned separately from the other, they carry the same meaning. Thus, when they occur together, their meanings differ; and when they occur separately, they share the same meaning.
The evidence for this is that the Prophet ﷺ said to the man who said that he had intercourse with his wife during Ramadan: “Emancipate a slave.” He said, “I cannot find one.” He said, “Fast two consecutive months.” He said, “I am unable.” He said, “Feed sixty poor persons.” He said, “I cannot find the means.” (1) Thus, the Prophet ﷺ arranged these in sequence. This is the most severe of the expiations, matched only by the expiation for ẓihār, which Allah described as an abhorrent statement and a falsehood. Next comes the expiation for killing, because killing entails only two options: emancipation and fasting, with no feeding.
His statement, “fasting two consecutive months”: is the criterion the lunar months, or are lunar months considered for a complete month while days are counted for a partial month?
The scholars have held two views on this issue. The correct view is that the criterion is the lunar months, whether the month is complete or partial.