According to Shaykh Ibn Baz, the correct view is that whoever intentionally abandons prayer for a period of time is not required to make up the prayers they missed. Abandoning prayer is a form of major disbelief (kufr akbar), and the correct way to rectify this great sin is through sincere repentance (tawbah).

Sincere repentance involves three conditions: giving up the sin, regretting what has passed, and having the firm resolve never to return to it. If a person repents sincerely to Allah, He will forgive them, and just as a person who newly embraces Islam is not commanded to make up past acts of worship, the one who repents from abandoning prayer is also not required to do so. Allah says, "And it is He who accepts repentance from his servants and pardons misdeeds" (Ash-Shura 42:25).

This ruling is different from the case of a person who misses a prayer due to a valid excuse like sleeping or forgetting. Such a person must make up the prayer as soon as they remember it, based on the specific evidence for this.

Instead of attempting to make up years of missed prayers, the person who has repented should strive to be steadfast in their five daily prayers, and increase in performing voluntary (nafilah) acts of worship, such as the regular sunnah prayers (rawatib), Duha prayer, and night prayer (tahajjud). It is hoped that these extra deeds will help to compensate for the deficiency in their obligatory deeds on the Day of Judgment. The Shaykh emphasizes that Allah is Forgiving and Merciful and accepts the repentance of those who turn to Him sincerely.