If a man falls ill during Ramadan and he dies, while he could not keep the fast, food will be provided (for the poor men) on his behalf ; there is no atonement (for his fasts) due from him. If there is some vow which he could not fulfill, his heir must atone on his behalf.
Reference: Sunan Abi Dawud 2401 In-book : Book 14, Hadith 89 English translation : Book 13, Hadith 2395
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