Is he who prays but whose deeds are not accepted like him who does not pray?

Abandoning prayer is a greater and more heinous crime than praying with a prayer that is not accepted due to a missing condition or pillar. For abandoning prayer is an act of disbelief (kufr) and polytheism (shirk), as the Prophet, peace and blessings be upon him, said: «Verily, between a man and polytheism and disbelief is the abandonment of prayer» and «The covenant between us and them is prayer; whoever abandons it has disbelieved.» Let the Muslim beware of the whisperings of Iblis that his prayer is not accepted, causing him to abandon it.