This report has come only rarely, and it is possible that what is intended by it is the case of a person who breaks the fast on that day after midday (zawal) out of belittlement (istikhfaf) and negligence (tahawun) toward the obligation of Allah سبحانه وتعالى, the Exalted, that was binding upon him. In such a case, the expiation required of him is the same as that required from one who breaks the fast on a day of the month of Ramadan, as a punishment for him and as a form of severity (taghliz) against him. As for one who breaks the fast while believing that completing his fast would have been better, then nothing is upon him except what we have already mentioned: feeding ten poor persons or fasting three days.
Commentary #8