It is understood from the author’s words, “in his throat,” that the decisive factor is something reaching the throat, not the stomach.
Shaykh al-Islam Ibn Taymiyyah, may Allah have mercy on him, differed on this matter and said: There is no evidence indicating that the decisive factor is the taste reaching the throat (1). This is clear, for at times the taste reaches the throat, yet one does not swallow it or allow it to go down; rather, it reaches no further than the throat. In such a case, we cannot presume to say that the person has broken his fast by this. Moreover, a person may sometimes belch and find the taste in his throat, though it does not reach his mouth; yet he swallows what came up with the belch, and we do not say that he has broken his fast. He may belch and something may come up, but without reaching the mouth; rather, it goes back down while he senses its taste.
Dissolving gum is prohibited if he swallows his saliva, and kissing is disliked for one whose desire it arouses . . .
His statement, “Dissolving gum is prohibited if he swallows his saliva”: dissolving gum is gum that is not firm; rather, when chewed, it disintegrates and becomes like dust. This is prohibited for the fasting person, because when he chews it, some of it will inevitably go down, since it dissolves and flows with the saliva. Anything that leads to the invalidation of the fast is prohibited when the fast is obligatory, and the fast is invalidated if he swallows any of it.
His statement, “if he swallows his saliva”: if he does not swallow his saliva, then it is not prohibited. Thus, if a person chews gum and, once it has dissolved, spits it out, it is not prohibited. Likewise, if he chews it, gathers it together, and then spits it out without anything going down, then according to the author’s view it is not prohibited, because what is prohibited in chewing dissolving gum is that it should go down into the body, whereas in this case it does not go down.