Both of these people—the one who was asleep and the one who forgot—are excused in the Law; all that is required of them is to offer the prayer the very moment they remember it, and that moment itself counts as its time. But where is any recognised time left for the one who skipped it on purpose?

The Prophet, peace and blessings be upon him, said: “Whoever lets the afternoon prayer slip away, it is as if he has been deprived of his family and his property.” What is truly missed can never be retrieved; had it been possible to recover it, it would not have been called “missed” in the first place. See al-Ṣalāh by Ibn al-Qayyim.

This is the doctrine of Dāwūd al-Ẓāhirī and likewise Ibn Ḥazm, who argued for it at unprecedented length. He said: “Among those who have adopted our view in this matter are ʿUmar ibn al-Khaṭṭāb, his son ʿAbd Allāh, Saʿd ibn Abī Waqqāṣ, Salmān—the Companion of the Messenger of Allah—, Ibn Masʿūd, al-Qāsim ibn Muḥammad ibn Abī Bakr, Budayl al-ʿUqaylī, Muḥammad ibn Sīrīn, Muṭarrif ibn ʿAbd Allāh, ʿUmar ibn ʿAbd al-ʿAzīz and others.”

Al-Ḥasan al-Baṣrī likewise said: “If a man deliberately abandons a single prayer, he is not to make it up.” (al-Ṣalāh) ⦗107⦘.

He then remarked: “We know of no Companion we have named who disagreed with them on this point.” Refer to al-Muḥallā 2/235–244.

Shaykh al-Islām Ibn Taymiyyah chose the same position, saying in al-Ikhtiyārāt (p. 19):

“A person who abandons the prayer deliberately is not prescribed to make it up, and any such attempt is invalid. Rather, he should engage in abundant voluntary prayers; the same ruling applies to fasting. This is the view of a group of the early scholars, such as Abū ʿAbd al-Raḥmān, the companion of al-Shāfiʿī, and Dāwūd and his followers. None of the textual proofs contradict this; instead, they support it. The report that the Prophet—peace be upon him—ordered the man who had intercourse (during the fast) to make up the fast is weak, for al-Bukhārī and Muslim did not record it.”