However, there is no evidence for this view, neither in the statements of the Companions nor by analogy.

There is also no evidence that one who cannot afford the sacrificial animal required for omitting an obligation must fast ten days, because analogizing this to the sacrifice of tamattuʿ is an invalid analogy due to the difference between them. The sacrifice of tamattuʿ is an expression of gratitude, whereas the sacrifice required for omitting an obligation is compensatory. We therefore hold that this analogy is unsound. Accordingly, we say to one who has omitted an obligation: slaughter an expiatory sacrifice in Makkah and distribute it among the poor yourself, or appoint an agent whom you trust. If you are unable to do so, then your repentance suffices in place of fasting, for Allah the Exalted says:

“Be mindful of Allah to the best of your ability.” [al-Taghabun 64:16]

This is the view we hold in this matter.