Does one who resolves to abandon prayer entirely commit an act of disbelief by missing the first prayer?

The resolve to disbelieve is considered disbelief (kufr). However, the resolve to commit an act that leads to disbelief is not considered disbelief unless the act is performed. Resolve is a firm intention, whereas mere thoughts and whispers (waswas) do not affect the soundness of faith. One who resolves to abandon prayer out of laziness does not become a disbeliever thereby. However, if one resolves to abandon it while denying its obligation, this is disbelief. Thus, whoever resolves to disbelieve becomes a disbeliever immediately, but whoever resolves to commit an act of disbelief does not become a disbeliever until he performs it. An-Nawawi mentioned in Al-Minhaj that apostasy occurs by intention, word, or deed, and among these is the resolve to disbelieve tomorrow or hesitating about it. If one resolves to disbelieve, even if it is after a time, he becomes a disbeliever immediately. It should be noted that describing an action or statement as disbelief does not necessarily mean ruling the doer or speaker of it a disbeliever, due to the presence of a hindrance. One afflicted with whispers (waswas) in this matter must turn away from indulging in related thoughts.