Examination and Discussion: Accordingly, the ḥadith is decisive evidence that a person who neglected the prayer yet dies as a Muslim, bearing witness that there is no deity but Allah, will not dwell eternally in the Fire with the polytheists. It provides a very strong indication that he comes under the Divine Will cited in the verse: “Indeed, Allah does not forgive associating anything with Him, but He forgives whatever is less than that for whomever He wills” (Q. 4:48).
Imam Aḥmad relates in his Musnad (6/240) an explicit report on this subject, transmitted from ʿĀʾishah—may Allah be pleased with her—in which the Prophet said: “The registers before Allah are three….” It states:
“As for the register that Allah will never forgive, it is shirk (associating partners with Him), for Allah has said: ‘Whoever associates partners with Allah, He has forbidden Paradise to him’ (Q. 5:72).
As for the register about which Allah does not concern Himself, it is the servant’s wrongdoing against his own soul in matters between him and his Lord—such as a day of fasting he failed to observe or a prayer he neglected—for Allah will forgive and overlook that if He wills.”
Al-Ḥākim declared the ḥadith authentic (4/576). ⦗34⦘