قال الشيخ : يبدأ بقضاء الصلاة الذي عليه قضاء الصلاة ليس بمجرد النيّة، ثم إذا مات قبلَ أنْ يُكَمّل يُرجَى له العفو من الله، أما الصّيام الرسول قال: “من ماتَ وعليه صيام صام عنه وليُّه” أي قريبُه، هذه تنفع الميت الذي أكل في رمضان ثم مات قبل أن يقضي، قريبه إذا صام عنه كفّارة، أما الصلاة لا، وكذلك بالمال أيضًا ليسَ لها كفّارة، كما يقولوا إسقاط الصلاة ويوزعون، هذا لا شىء.
The Shaykh said: the one who has missed prayers has to start praying them to repent and it is not just the intention. If one dies before finishing the make up prayers, it is hoped that Allah will forgive him/her.
There is no kaffaarah for not completing the make up prayers.
Unlike fasting. The Prophet صلى الله عليه وسلم said: when a person dies and he/she has some make up days to fast his/her relative will fast on his/her behalf. This doing benefits the deceased who ate in Ramadan and died before making up the days. When his relative fasts for him/her this is counted as kaffaarah.
However, this is not applicable for the prayer. The money also they distribute is not counted as kaffaarah. They say this money is for dropping off the prayer, yet it is nothing with this intention.
If they give the money without this intention of dropping off the prayer but instead with the intention to benefit the deceased so that Allah forgives him/her the sin of neglecting the prayer, this intention benefits.