What is the difference in the legal ruling between one who deliberately breaks his fast during the day in Ramadan and one who has sexual intercourse with his wife during it, even though both are deliberate?

Scholars are in agreement that whoever deliberately breaks their fast by engaging in sexual intercourse is obligated to offer an expiation (kaffarah). They differ, however, on whether expiation is obligatory for one who deliberately breaks their fast by means other than sexual intercourse. The preponderant opinion is that it is not obligatory, because the text stipulating the obligation of expiation was revealed specifically for sexual intercourse.

The details of the two opinions, as found in the Fiqh Encyclopedia, are as follows:

First Opinion: Expiation is obligatory for deliberately eating, drinking, or similar acts during the daytime in Ramadan. This is the view of the Hanafis and Malikis. They cite as evidence the Prophet's (peace be upon him) command to someone who broke their fast in Ramadan to free a slave, and his saying: "Whoever deliberately breaks their fast in Ramadan, then upon them is what is upon the one who commits zihar."

Second Opinion: Expiation is not obligatory for deliberately eating, drinking, or similar acts during the daytime in Ramadan. This is the view of the Shafi'is and Hanbalis. They argue that the default is no expiation except where prescribed by the Sharia, and it has only been prescribed for sexual intercourse.

The Expiation: According to the majority of scholars, it is in sequential order: freeing a believing slave. If one is unable to do so, then fasting for two consecutive months. If one is unable to do that, then feeding sixty needy people. One does not move to the next step unless unable to perform the preceding one.

According to the Malikis, there is a choice between these options, and feeding is considered best by them.

Ibn Qudamah al-Hanbali and Ibn Abidin al-Hanafi narrated from the majority of scholars that it is in sequential order as mentioned, while Ahmad narrated from the Prophet (peace be upon him) what indicates a choice.