Majmu' al-FatawaIbn Taimiya

The fifth point:

Anyone who fails to perform a commanded act must make it up, even if he omitted it for a valid excuse. Examples include missing a fast because of illness or travel, sleeping through a prayer or forgetting it, and omitting an obligatory pilgrimage rite: he must offer a sacrificial animal or perform the omitted rite if possible. By contrast, anyone who commits a prohibited act while asleep, forgetfully, or by mistake is pardoned and owes no reparation, unless the act involves destruction, such as taking a life or destroying property. Jurists disagree over whether the expiation in such a case is prescribed as reparation, as a deterrent, or to erase sin.

In short, anyone who omits a commanded act, even if excused because of a mistake or forgetfulness, must perform its equivalent or make reparation of a different kind. By contrast, repentance suffices for someone who commits a prohibited act, except in certain cases where an additional consideration applies. Thus, the Lawgiver’s demand that commanded acts be performed is greater than His demand that prohibited acts be avoided.

The sixth point:

Although the harm of abandoning the five commanded pillars of Islam does not extend beyond the person who abandons them, he is, broadly speaking, liable to execution for abandoning them according to the vast majority of scholars. He is also deemed a disbeliever

الْوَجْهُ الْخَامِسُ: أَنَّ تَارِكَ الْمَأْمُورِ بِهِ عَلَيْهِ قَضَاؤُهُ وَإِنْ تَرَكَهُ لِعُذْرِ مِثْلَ تَرْكِ الصَّوْمِ لِمَرَضِ أَوْ لِسَفَرٍ وَمِثْلَ النَّوْمِ عَنْ الصَّلَاةِ أَوْ نِسْيَانِهَا وَمِثْلَ مَنْ تَرَكَ شَيْئًا مِنْ نُسُكِهِ الْوَاجِبِ فَعَلَيْهِ دَمٌ أَوْ عَلَيْهِ فِعْلُ مَا تَرَكَ إنْ أَمْكَنَ وَأَمَّا فَاعِلُ الْمَنْهِيِّ عَنْهُ إذَا كَانَ نَائِمًا أَوْ نَاسِيًا أَوْ مُخْطِئًا فَهُوَ مَعْفُوٌّ عَنْهُ لَيْسَ عَلَيْهِ جبران إلَّا إذَا اقْتَرَنَ بِهِ إتْلَافٌ كَقَتْلِ النَّفْسِ وَالْمَالِ. وَالْكَفَّارَةُ فِيهِ هَلْ وَجَبَتْ جَبْرًا أَوْ زَجْرًا أَوْ مَحْوًا؟ فِيهِ نِزَاعٌ بَيْنَ الْفُقَهَاءِ. فَحَاصِلُهُ أَنَّ تَارِكَ الْمَأْمُورِ بِهِ وَإِنْ عُذِرَ فِي التَّرْكِ لِخَطَأِ أَوْ نِسْيَانٍ فَلَا بُدَّ لَهُ مِنْ الْإِتْيَانِ بِالْمِثْلِ أَوْ بِالْجُبْرَانِ مِنْ غَيْرِ الْجِنْسِ بِخِلَافِ فَاعِلِ الْمَنْهِيِّ عَنْهُ فَإِنَّهُ تَكْفِي فِيهِ التَّوْبَةُ إلَّا فِي مَوَاضِعَ لِمَعْنَى آخَرَ فَعُلِمَ أَنَّ اقْتِضَاءَ الشَّارِعِ لِفِعْلِ الْمَأْمُورِ بِهِ أَعْظَمُ مِنْ اقْتِضَائِهِ لِتَرْكِ الْمَنْهِيِّ عَنْهُ. الْوَجْهُ السَّادِسُ: أَنَّ مَبَانِيَ الْإِسْلَامِ الْخَمْسَ الْمَأْمُورَ بِهَا وَإِنْ كَانَ ضَرَرُ تَرْكِهَا لَا يَتَعَدَّى صَاحِبَهَا فَإِنَّهُ يُقْتَلُ بِتَرْكِهَا فِي الْجُمْلَةِ عِنْدَ جَمَاهِيرِ الْعُلَمَاءِ وَيَكْفُرُ أَيْضًا

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