Is it obligatory to make up the same number of rak'ahs as the missed obligatory prayer when the prayer time expires?

It is not permissible to delay the prayer beyond its appointed time without a valid excuse, for prayer is "a- الكتاب موقوتاً" [a prescribed duty at fixed times]. The only excuses are sleep or forgetfulness. Work and study are not excuses, for Allah praised those whom neither trade nor selling diverts from the remembrance of Allah and the establishment of prayer. Whoever abandons prayer until its time has passed without an excuse must repent and perform many supererogatory prayers; perhaps they will compensate for the deficiency in the obligatory prayers. Qada' (making up the prayer) will not benefit them. As for one who delayed it due to an excuse, they must perform it immediately upon the cessation of the excuse, and it is prayed exactly as it would have been at its appointed time, for qada' emulates adaa' (performance at the due time).