The shaykh, imam and scholar, Shaykh al-Islām Abū al-ʿAbbās Ahmad ibn Taymiyyah—may Allah sanctify his soul and illuminate his grave—said:
A Principle
Doing what is commanded is, as a category, greater than refraining from what is prohibited; and neglecting what is commanded is, as a category, graver than doing what is prohibited. The reward granted to the children of Adam for fulfilling obligations is greater than their reward for abstaining from forbidden acts, and their punishment for neglecting obligations is greater than their punishment for committing forbidden acts.
I have already discussed some matters relating to this principle, when I explained that knowledge and intention relate primarily to what exists, and only secondarily to what does not exist. This principle may be explained in several ways.