How is entry into Paradise reconciled for one who dies by drowning or under a collapsed structure, despite being negligent in performing prayer, especially considering the Prophet’s (peace and blessings be upon him) saying: "Whoever memorizes the 99 names of Allah will be granted Paradise"?

Counting the Beautiful Names of Allah—memorizing them, understanding them, acting upon their implications, and supplicating with them—is hoped to be a means for one who does so, provided they have not committed a major sin and have maintained prayer, to enter Paradise. Those who commit major sins are under Allah's will. Whoever dies by drowning or being crushed, while being a Muslim, is a martyr, and their sins, except debt, are expiated. One who intentionally abandons prayer is a disbeliever, and their abode is the Fire. Reward and recompense are contingent upon the fulfillment of conditions and the absence of impediments, such as abandoning prayer, which prevents entry into Paradise. A Muslim must not object to Allah's established rulings.