Does the one who abandons the commands fall under: {Indeed, Allah does not forgive that partners be associated with Him}?
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Regarding the saying of Allah the Exalted: [Surat al-Nisa: 48], does it include the one who abandons the commands, such as the prayer?
It includes the one who abandons the commands and the one who commits the prohibitions, except for the prayer. The truth is that the one who abandons it is a disbeliever with major shirk (associating partners with Allah); this is the correct view in this matter. As for zakah, fasting, and Hajj, the majority of scholars hold that the one who abandons them without denying their obligation—meaning he did not deny that they are obligatory, but abandoned them without denial—does not become a disbeliever, but he has the ruling of the transgressors (the people of major sins). As for the one who abandons the prayer, the scholars differed greatly on this, but the stronger and more correct view is that the one who abandons it is a disbeliever with major shirk (associating partners with Allah). This is based on the saying of the Prophet (peace and blessings be upon him):, which Muslim narrated in his "Sahih" from the hadith of Jabir (may Allah be pleased with him); and on the saying of the Prophet (peace and blessings be upon him) as well: Sunan Ibn Majah 1079Sahih (Darussalam), which Imam Ahmad and the people of the Sunan narrated with a sound chain from Buraydah (may Allah be pleased with him); and on the hadith: ; and on other hadiths, such as the hadith that the Prophet (peace and blessings be upon him) took the pledge of his companions not to dispute authority with those to whom it belongs, saying: Sahih al-Bukhari 7055, 7056, and in the other wording he said: Sahih Muslim 1855a. This indicates that the one who does not establish the prayer has committed open disbelief. We ask Allah for safety.
Indeed, Allah does not forgive association with Him, but He forgives what is less than that for whom He wills
إِنَّ اللَّهَ لَا يَغْفِرُ أَنْ يُشْرَكَ بِهِ وَيَغْفِرُ مَا دُونَ ذَلِكَ لِمَنْ يَشَاءُIt includes the one who abandons the commands and the one who commits the prohibitions, except for the prayer. The truth is that the one who abandons it is a disbeliever with major shirk (associating partners with Allah); this is the correct view in this matter. As for zakah, fasting, and Hajj, the majority of scholars hold that the one who abandons them without denying their obligation—meaning he did not deny that they are obligatory, but abandoned them without denial—does not become a disbeliever, but he has the ruling of the transgressors (the people of major sins). As for the one who abandons the prayer, the scholars differed greatly on this, but the stronger and more correct view is that the one who abandons it is a disbeliever with major shirk (associating partners with Allah). This is based on the saying of the Prophet (peace and blessings be upon him):
Between a man and disbelief and shirk (associating partners with Allah) is the abandonment of the prayer.
بين الرجل وبين الكفر والشِّرك ترك الصلاةThe covenant that distinguishes between us and them is prayer; so whoever leaves it, he has committed Kufr.
العهد الذي بيننا وبينهم الصلاة، فمَن تركها فقد كفرThe head of Islam and its pillar is the prayer.
رأس الإسلام وعموده الصلاةunless we noticed him having open Kufr (disbelief) for which we would have a proof with us from Allah
إلا أن تروا كفرًا بواحًا عندكم من الله فيه برهانas long as they establish prayer among you
ما أقاموا فيكم الصلاة
Source
binbaz.org.sa
The Arabic text is copied verbatim from the original source, without any edits.