The Funeral Prayer for One Who Denied the Prayer
Question
A certain man never once bowed his head in his whole life, that is, from boyhood to old age he never prayed. A year before his death someone admonished him to pray, and in reply the said man declared: “There is no need to admonish us to pray, because we do not pray, and prayer (Allah forbid!) is nothing.” Is this kufr hukmi (by legal judgement) or haqiqi (actual)? If someone, on account of his kufr, did not lead the funeral prayer over him, what does the Sacred Law say about that?
Answer
Prayer is fard ‘ayn. Whoever denies its obligation is a disbeliever, and whoever abandons it is a transgressor. If a man who is followed by others does not perform the funeral prayer over the said person so that it may be a lesson to others, he is not blameworthy in the Sacred Law.
Source: Fatawa Mahmudiyya
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