has passed.” [Quran 8:38] The Prophet ﷺ also said: “Islam wipes out what came before it,” (1) or, “It effaces what came before it.” (2) The Prophet ﷺ did not require those who embraced Islam to make up their previous prayers; rather, he said: “You have embraced Islam upon the good deeds you have already done.” (3)

There is also a rational proof: if we were to require him to make them up after embracing Islam, that would entail hardship and discourage people from Islam.

Yet he will be held to account for them in the Hereafter. The scholars cited as evidence for this the saying of Allah Most High:

“In Gardens, asking one another about the criminals: ‘What led you into Hell?’ They will say, ‘We were not among those who prayed …’” [Quran 74:40–43]

If someone were to say: Their mere denial of the Day of Recompense is sufficient to make them enter the Fire.

The answer is: Had their neglect of prayer, their failure to feed the poor, and their engaging with those who engage in falsehood had no effect upon their punishment, mentioning these matters would have been pointless.