whom neither commerce nor trade distracts from the remembrance of Allah, establishing prayer, and giving zakat.”
Since He, glorified be He, has threatened those who neglect prayer beyond its appointed time and follow their desires with ruin, and since anyone who delays prayer beyond its time because he is occupied with what he desires is neglecting it and following his desires, this shows that doing so is a major sin. Such a warning is issued only for a major sin. This is further supported by His describing such a person as a loser: loss does not result merely from minor sins, which are expiated by avoiding major sins.
Furthermore, no … (1) [one disputes that] whoever deliberately prays without ritual purification or facing a direction other than the qiblah, and intentionally omits bowing and prostration, recitation, or any other requirement, has thereby committed a major sin. Indeed, one may cautiously refrain from declaring him a disbeliever if he does not deem that lawful. If, however, he deems it lawful, he is undoubtedly a disbeliever.
It is well known that observing the appointed time for prayer takes precedence over these obligations and others. Muslims do not dispute that a traveller who has no water, but knows that he will find it after the prayer’s appointed time, may not delay the prayer in order to perform it afterward with ablution or a full ritual bath. Rather, that is what is obligatory. Likewise, regarding someone unable to bow, prostrate, or recite: if he deems it lawful, he is undoubtedly a disbeliever.