Answer: He should give the poor who are present in his town their due portion, and then give the remainder to other needy people. As we have mentioned, it is not compulsory to distribute the expiation to exactly thirty destitute persons to match the number of days missed in Ramadan; if he finds a group of poor people, he may hand it over to them even if they are fewer than thirty.

Question: Is it permissible, then, to send it outside his town, even if those elsewhere are more in need or in greater poverty?

Answer: Yes. It is permissible to transfer it from one town to another where the need is greater.
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Making up missed fasts and fasting the ten days of Dhu’l-Hijjah

Question: A woman still owes several make-up fasts from Ramadan and wants to fast the first ten days of Dhu’l-Hijjah, intending that this fasting also count toward her missed days, saying, “I intend to make up days from Ramadan while observing the first ten days of Dhu’l-Hijjah.” Will she be rewarded for both objectives?

Answer: Making up missed Ramadan fasts is an independent obligation and is not tied to the ten days of Dhu’l-Hijjah. She must make up those days at any time during the year and should not delay them until the ten days of Dhu’l-Hijjah just to gain the reward of fasting those ten days. If she wishes to fast the ten days of Dhu’l-Hijjah as well, she should first complete the make-up fasts before the ten days begin; then, when the ten days arrive, her obligation will be settled and she may fast the ten days as a voluntary act.