Assalamu alaikum, This is a blessed month that our Prophet salla Allahu alaihi wa sallam used to offer more good deeds in than other months. In it there is the night of decree which is more important than worshipping Allah in 1000 months. It is the only month that expiates previous sins.

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Wa alaikum assalam, She is sinful for delaying it till this Ramadan without a legitimate reason. She must repent to Allah, ask Him for forgiveness and make them up as soon as possible.

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