"I asked my father (may Allāh have mercy on him) about deliberately abandoning prayer. He said: 'As for the one who abandons it and does not pray, and the one who prays it outside its time; I would call him three times. If he prays, [then fine], otherwise I would execute him, as he is, in my view, like an apostate.'" I said: This is a clear statement from Imām Aḥmad that he did not declare someone a disbeliever merely for abandoning prayer, but rather for refusing to pray while knowing that he would be killed if he did not pray. The reason is his preference for death over prayer, which indicates that his disbelief is one of conviction, thus deserving execution. A similar view is mentioned by al-Majd Ibn Taymiyyah, the grandfather of Shaykh al-Islām Ibn Taymiyyah, in his book "al-Muḥarrar fī al-Fiqh al-Ḥanbalī" (p. 62): "Whoever delays a prayer out of laziness, not denial, is commanded to pray it; if he persists until the time of the next prayer is about to pass, he must be executed." I said: He was not declared a disbeliever for the delay, but rather for the persistence that indicates denial. Therefore, Imām Abū Jaʿfar al-Ṭaḥāwī (may Allāh have mercy on him) said in "Mushkil al-Āthār" in the chapter he dedicated to this issue, and he mentioned some of the evidence from both sides, then he chose that he does not become a disbeliever. He said (4/228): "The evidence for this is that we command him to pray, and we do not command a disbeliever to pray. If he were a disbeliever due to what he did, we would command him to embrace Islam; once he embraces Islam, we would then command him to pray. In our not doing so and in commanding him to pray, there is an indication that he is among the people of prayer. Among this is the command of the Prophet (ṣallá Allāhu ʿalayhi wa-sallam) to the one who deliberately broke his fast in Ramadan to offer the expiation he commanded him with, which includes fasting; fasting is only for Muslims." And since a person is considered a Muslim if he acknowledges Islam before performing what Islam obligates, such as the five daily prayers and fasting Ramadan, he remains so. He becomes a disbeliever by denying these obligations, but not by abandoning them without denial. And he does not become..
" سألت أبي ﵀ عن ترك الصلاة متعمداً؟ قال:والذي يتركها لا يصليها، والذي يصليها في غير وقتها؛ أدعوه ثلاثاً؛ فإن صلى وإلا ضربت عنقه، هو عندي بمنزلة المرتد.. ". قلت: فهذا نص من الإمام أحمد بأنه لم يكفر بمجرد تركه للصلاة، وإنما بامتناعه من الصلاة مع علمه بأنه سيقتل إن لم يصل، فالسبب هو إيثاره القتل على الصلاة، فهو الذي دل على أن كفره كفر اعتقادي، فاستحق القتل. ونحوه ما ذكره المجد ابن تيمية- جد شيخ الإسلام ابن تيمية- في كتابه " المحرر في الفقه الحنبلي " (ص ٦٢) :" ومن أخر صلاة تكاسلاً لا جحوداً أمر بها؛ فإن أصر حتى ضاق وقت الأخرى؛ وجب قتله ". قلت: فلم يكفر بالتأخير، وإنما بالإصرار المنبئ عن الجحود. ولذلك قال الإمام أبو جعفر الطحاوي ﵀ في "مشكل الآثار" في باب عقده في هذه المسألة، وحكى شيئاً من أدلة الفريقين، ثم اختار أنه لا يكفر؛ قال (٤/٢٢٨) :" والدليل على ذلك أنا نأمره أن يصلي، ولا نأمر كافراً أن يصلي، ولو كان بما كان منه كافراً لأمرناه بالإسلام؛ فإذا أسلم أمرناه بالصلاة؛ وفي تركنا لذلك وأمرنا إياه بالصلاة؛ ماقد دل على أنه من أهل الصلاة؛ ومن ذلك أمر النبي ﷺ الذي أفطر في رمضان يوماً متعمداً بالكفارة التي أمره بها وفيها الصيام؛ لايكون الصيام إلا من المسلمين. ولما كان الرجل يكون مسلماً إذا أقر بالإسلام قبل أن يأتي بما يوجبه الإسلام من الصلوات الخمس؛ ومن صيام رمضان كان كذلك؛ ويكون كافراً بجحوده لذلك؛ ولا يكون كافراً بتركه إياه بغير جحود منه له؛ ولا يكون