فمن لم يجد فصيام شهرين متتابعين من قبل أن يتماسا
فمن لم يستطع فٳطعام ستين مسكينا
And he who finds not must fast two successive months before they both touch each other. And he who is unable to do so, should feed sixty of the poor.
is explained by the Hadiths that prescribe these punishments in this order, just as in the Hadith collected in the Two Sahihs about the man who had sexual intercourse with his wife during the day, in Ramadan.
Allah said,
ذلك لتومنوا بالله ورسوله
That is in order that you may have perfect faith in Allah and His Messenger.
meaning, `We legislated this punishment so that you acquire this trait,'
وتلك حدود الله
These are the limits set by Allah.
meaning, the things that He has forbidden, so do not transgress them,
وللكافرين عذاب أليم
And for disbelievers, there is a painful torment.
meaning, those who do not believe and do not abide by the rulings of Islamic legislation should never think they will be saved from the torment. Rather theirs will be a painful torment in this life and the Hereafter