What is the ruling on one who disobeys Allah while hearing the Adhan directly from the muezzin or from the time of the Adhan?

Disobeying Allah is always forbidden, but its sinfulness increases in virtuous times and places. The time of the Adhan is one of the virtuous times that should be utilized for remembrance (dhikr) and supplication (du'a), because the gates of heaven are opened and supplications are answered at this time and during the Iqamah. The Prophet, peace and blessings be upon him, said: "When the call to prayer (adhan) is made, the gates of heaven are opened and supplications are answered." In another narration: "And when the Iqamah is made, no supplication is rejected." Therefore, engaging in disobedience at this time increases one's loss.