What is the punishment for one who does not lower their gaze, and how will they be held accountable? Thank you.

There is no specific punishment for one who does not lower their gaze. However, Allah has threatened those who disobey Him and transgress His limits with the torment of Hellfire, as He says: "And whoever disobeys Allah and His Messenger and transgresses His limits – He will admit him to Fire forever, and he will have a humiliating punishment." The Prophet, peace and blessings be upon him, considered looking at forbidden things to be a type of zina (fornication/adultery) when he said: "The two eyes commit zina, and their zina is looking."