Opening the verse
أَيَّامًا مَّعْدُودَٰتٍ ۚ فَمَن كَانَ مِنكُم مَّرِيضًا أَوْ عَلَىٰ سَفَرٍ فَعِدَّةٌ مِّنْ أَيَّامٍ أُخَرَ ۚ وَعَلَى ٱلَّذِينَ يُطِيقُونَهُۥ فِدْيَةٌ طَعَامُ مِسْكِينٍ ۖ فَمَن تَطَوَّعَ خَيْرًا فَهُوَ خَيْرٌ لَّهُۥ ۚ وَأَن تَصُومُوا۟ خَيْرٌ لَّكُمْ ۖ إِن كُنتُمْ تَعْلَمُونَ
[Fasting for] a limited number of days. So whoever among you is ill or on a journey [during them] - then an equal number of other days [are to be made up]. And upon those who are able [to fast, but with hardship] - a ransom [as substitute] of feeding a poor person [each day]. And whoever volunteers good [i.e., excess] - it is better for him. But to fast is best for you, if you only knew.
Narrated 'Ata:That he heard Ibn `Abbas reciting the Divine Verse:-- "And for those who can fast they had a choice to either fast, or feed a poor for every day.." (2.184) Ibn `Abbas said, "This Verse is not abrogated, but it is meant for old men and old women who have no strength to fast, so they should feed one poor person for each day of fasting (instead of fasting)
Narrated Salama:When the Divine Revelation: "For those who can fast, they had a choice to either fast, or feed a poor for every day," (2.184) was revealed, it was permissible for one to give a ransom and give up fasting, till the Verse succeeding it was revealed and abrogated it