The One who breaks fast of the holy month of Ramadan, he must either fast two months consecutively, or feed sixty poor people. If he cannot do so, he is allowed to pay 1/200/000 RLS instead. The payment will be given to the poor by the jurists.
It is announced by the Jurists that one who intentionally has broken fast and he is unable to fast two months consecutively, instead of feeding sixty poor persons could pay 1/200/000 RLS in exchange as atonement, based on the Qur'an and Islamic traditions. [1] Some resemble it to a process in the Christianity in which the sinner receives forgiveness from God by indulgence and also could buy the heavens by money. Actually, if one breaks fast he/she violates right of God and commits a major sin. Sometimes the repentance negates the negative consequences of the sin, but sometimes does not. For instance, the repentance is not enough for who breaks fast, unless, one does not have anything to pay. So, one must do something in return of the violation of religious obligation. The one who breaks fast intentionally, must pay atonement for he dares to break God's restrictions and, of course, he/she must add repentance to the payment. If one breaks fast because he does not believe in it, he or she is not Muslim anymore. Finally, the payment has specific consumptions. It will spend on the poor, orphans and the deprived.
[1] Chapter 58, verse 4.فَمَن لَّمْ يَسْتَطِعْ فَإِطْعَامُ سِتِّينَ مِسْكِينًا ۚ Imam Reza (PBUH) says that fasting two months uninterruptedly or feeding of sixty poor persons also include the one who breaks fast intentionally as well as one who pronounce Zihar)