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Allaamah ibn ul Qayyim (rahimahullaah) says, ?And that which the Muslims do not differ in is the fact that abandonment of the obligatory prayers intentionally is from the greatest of sins and the most severe of the major sins and that it is a sin more severe than killing a soul or taking the wealth (of others) and greater than adultery, theft and drinking intoxicants. And that this action is subject to the punishment and anger of Allaah and humiliation in the dunyaa and aakhirah.? [From ?as-Saalah wa hukm taarikuhaa? (p.17) of Alaamah ibn ul Qayyim]

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Imaam al-Baghawee in ?Sharh us-Sunnah? (2/178-9) ?And the people of knowledge have differed regarding the takfeer of the one who abandons the obligatory prayers intentionally?? he then mentions the names of some people who have differed in that issue.

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Imaam as-Shawkaanee in ?Nayl al-Awtaar? (1/369) commenting on the preceding hadeeth of Jaabir (?Between a slave and shirk is the abandonment of prayer?) says, ?The hadeeth proves that the abandonment of the prayer is from those things which necessitate kufr. And there is no difference between the Muslims in making takfeer of the one who abandons the prayer and whilst denying its obligation, except if he has recently become a Muslim or has not mixed with the Muslims for a period in which the obligation of the prayer could have reached him. And if his abandonment was due to laziness combined with belief of its obligation, as is the case of many of the people today, then the people (of knowledge) have differed regarding the ruling of such an individual?? Then he mentioned the most widespread saying ? that the majority (jamaaheer) of the salaf and khalaf, amongst them Maalik and Shafi?ee- that he (the one who abandons the prayer due to laziness with belief of its obligation) is not declared a kaafir, rather he is declared a sinner.?

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Ibn Hibbaan (rahimahullaah) mentions in his Saheeh (4/324) ?Al-Mustafaa (sallallaahualaihi wasallam) applied the term kufr to the one who abandons the prayer, since leaving the prayer is from the first steps of falling into kufr. This is because when a person habitually abandons the prayer this develops within him the abandonment of other obligatory deeds, so he becomes used to abandoning  obligatory deeds and this leads him to denial. So the Prophet  (sallallaahualaihi wasallam) applied the term kufr of the final outcome which is the last branch , to the beginning, the first branch of which is abandonment of the prayer.? Then he said (rahimahullaah) giving a chapter title ?A Mention of the proofs for what we have said: That the Arabs apply the term which result in the final outcome of something to the beginning. As the saying of the Prophet (sallallaahualaihi wasallam) ?Disputing about the Qur?aan is kufr.? So he (ibn Hibbaan) said, ?This is because disputing about the Qur?aan leads a person to doubt the unclear verses in it, so he applied the term kufr ?which is denial- to the reason which caused this from the outset, which is disputation.?

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Imaam as-Shawkaanee says, ?The ruling upon a Muslim individual that he has left the deen of Islaam and entered into kufr, needs the Muslim who believes in Allaah and the Last Day to present concrete proofs clearer than the mid-day sun, for it has been established in authentic narrations which are reported by a large group of the Companions, ?Whoever says to his brother ?O Kaafir?, then it returns to one of them? and in another narration ??then one of them has committed kufr? So these narrations contain a great rebuke and severe admonition from rushing into making takfeer. And He, the Mighty and Majestic, said, ?But as for he who opens his chest to kufr.? (Nahl 106) So it is necessary (to declare a person to be declared a kaafir) for his chest to be opened to kufr and his heart to be pleased with it and his soul to be at ease with it.?

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Al-Imaam Ahmed bin Hanbal said in his beneficial legacy to his student al-Imaam al-Haafidh Musaddad Musarhad  ?? and a person is not expelled from Islaam expect due to Shirk with Allaah the Mighty, or by rejecting one of the obligations of Allaah by way of denial of them, and if he abandoned them (i.e. the obligations) due to laziness or neglect, them he is under the will of Allaah, if He wishes He will punish him and if He wishes He will forgive him...? [Tabaqqat ul-Hanaabilah (1/343)]

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Shaikh ul Islaam Muhammad ibn Abdul Wahhaab (rahimahullaah), as occurs in Durar as-Saniyyah? (1/70) answering a question about what causes a person to fall into kufr and due to what can a person be killed, says ?The pillars of Islaam are five, the first of them is the Shahaadatain. Then as for the other four pillars, when a person affirms them but abandons them due to laziness or neglect then even though we fight him to force him to perform them we do not declare him to be a kaafir due to abandonment of them. And the Ulemaa have differed regarding the kufr of the one who abandons them out of laziness without making denial, and we do not make takfeer of a person expect for those things which all the ulemaa are united upon, amongst them  the Shahaadatain.?

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From Hudhaifah bin al-Yamaan (radiallahu anhu) who said, The Messenger of Allaah (sallallaahualaihi wasallam) said, ?Islaam will be obliterated just as a blemish is obliterated from a garment, such that it will not be know what fasting is, nor what salaah is nor what sacrifice is nor what charity is. And the Book of Allaah will be blotted out in one night and not an ayah of it will remain upon the earth. And there will remain groups of people, an old man and old woman who will say, ?We found our forefathers saying this kalimah ?Laa ilaaha ill Allaah? so we say it too.?

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?And the hadeeth contains a very important fiqh benefit and it is that the testification ?Laa ilaaha ill Allaah? saves the one who says it from eternity in the fire on the day of Judgement, even if he had not established anything from the other pillars of Islaam  such as Salaah and other than it. And it is well known that the Ulemaa have differed regarding the ruling of the one who abandons the prayer particularly when he has faith in its obligation. So the majority have held that he is not to be declared disbeliever due to that, rather he is a sinner, and Ahmad held in an opinion reported from him that he is declared as a kaafir and killed as an apostate rather than as a punishment.