Difference Between Smelling Incense and Drops

Question:

What is the difference between smelling incense and drops, since the former breaks the fast and the latter does not?
Answer:

The difference between them is that a person who sniffs it intends to make it enter his stomach, but as regards for drops, he does not intend that it reach the stomach, he only intends to put drops in his nose.
Shaykh Muhammad bin Saalih al-`Uthaymeen
Fatawa Arkaanul-Islaam, DARUSSALAM, Vol.2, p.662

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