What is the ruling on dropping the prayer in Islam?

The Shaykh : Finally: What is the ruling on the dropping of the prayer in Islam?
The questioner means dropping, i.e., waiving it. You are a group of Arabs, so you must know how to speak the Arabic language. Many of the questions are not grammatically correct at all from the Arabic perspective. There is no such thing as the dropping of the prayer; that is, there is no prayer that is waived from a person absolutely. Rather, there is a procedure that some people perform, who have not been influenced by the guidance of the Book and the Sunnah, which they call the procedure of waiving the prayer from those who died with tens, or even hundreds, or perhaps thousands of prayers upon them, having not prayed a single prayer to Allah in their lifetime. So what is the way to waive these prayers from his liability and from his neck?
They claim it is a fraudulent procedure. There is no need for me to elaborate on it for you, as you are all likely more knowledgeable about its details than I am. The important thing is that this is one of the most severe and deeply rooted religious innovations in misguidance; because first, it is a religious innovation, and every religious innovation is misguidance, and every misguidance is in the Fire. Second, it contains ugliness and audacity in terms of the dullness of the minds of these people, such that they imagine that they are able to deceive Allah (Mighty and Majestic). So they give charity of a thousand, but in reality they do not give charity, not even a single piastre, . So they give charity of hundreds of thousands, but not a single qirsh reaches the poor.

The questioner: Peace be upon you.

The Shaykh: And upon you peace.
And yet, they imagine that this dead person, who died either as a disbeliever who apostatized from his religion, or as an open sinner who defied his Lord due to his neglect of the obligatory prayers—either this or that, and the sweeter of the two is bitter; either he dies a disbeliever or he dies an open sinner—this person who died in one of these two states, people come to him after he has become dust and bones to free him from the punishment of Allah through a procedure they call waiving and deceiving Allah (Mighty and Majestic). And Allah (Mighty and Majestic) says: ...