He has repented from not praying or giving zakaah; does he have to make them up?

Firstly: 

We praise Allah for having blessed you with
guidance and enabled you to repent sincerely from the state of shortcomings
and negligence you had been in. We ask Allah to complete His blessing upon
you and to make you steadfast in adhering to the straight path. 

With regard to making up acts of worship
that you did not do, such as prayer and fasting, there are two scholarly
opinions. Some of the scholars think that it is obligatory to make them up;
this is the view of the majority. 

Some scholars do not think that the one who
did not pray is obliged to make up the prayers that he missed, based on the
view that he was a disbeliever (at the time when he was not praying), so
when he repents he is in effect becoming Muslim, which erases all sins that
came before it. 

Other scholars do not think that the one who
deliberately did not pray has to make up those prayers, regardless of
whether it is said that he was a disbeliever at that time or not, because
the text only speaks of the one who is excused because he fell asleep and
missed the prayer or he forgot it. 

The correct view on the issue of one who
fails to fast or pray with no excuse is that he does not have to make up
what he did not do; rather what he must do is repent, and pray and fast
regularly from now on. It is mustahabb for him to do a lot of naafil
(supererogatory) acts of worship, fasting and prayers, in the hope that
Allah will accept his repentance. 

Requiring the one who has repented to make
up what he has missed makes it very hard to repent and puts people off it.
But the one who repents must do a lot of righteous deeds, because Allah, may
He be exalted, says (interpretation of the meaning):

“And
verily, I am indeed Forgiving to him who repents, believes (in My Oneness,
and associates none in worship with Me) and does righteous good deeds, and
then remains constant in doing them, (till his death)”

[Ta-Ha 20:82]. 

See also the answer to question no.
91411 and 105849 

Secondly: 

If we determine that the one who does not
pray is a disbeliever, then in the case of one who does not give zakaah as
well as not praying, one of the following must apply: 

1.    
Either he stopped praying before zakaah became due from him. In this
case, if he repents from not praying, then he does not have to make up the
zakaah that he did not pay, because one of the conditions of zakaah being
obligatory is that one should be a Muslim, but this person was not a Muslim
at the time when zakaah became due from him, so he does not have to make it
up;

2.    
Or he stopped praying after zakaah became due from him. In this case
there is a difference of opinion among the scholars (may Allah have mercy on
them) as to whether he is obliged to make it up after repentance or not. 

Ibn Qudaamah (may Allah have mercy on him)
said:

If he apostatized before one year had
passed, and the year [for paying zakaah] ended when he was still an
apostate, then he does not have to pay zakaah, because being Muslim is one
of the conditions of zakaah being obligatory. The fact that he was not
Muslim for part of the year means that zakaah is waived, because being
Muslim is one of the conditions of zakaah being obligatory, along with
ownership and the nisaab (minimum threshold). If he comes back to Islam
before the year has ended, the year (for zakaah)starts anew, for the reasons
we have mentioned. Ahmad said: If an apostate becomes Muslim again, and one
year has passed since his wealth came into his possession, then it is his,
and he does not have to pay zakaah until one full year passes after he
became a Muslim again, because he was not required to give zakaah (when he
was not a Muslim). 

But if he apostatised after one year had
passed, zakaah is not waived in his case. This is the view of ash-Shaafa‘i.
Abu Haneefah said: It is waived, because one of the conditions of zakaah is
having the intention (niyyah) to give it. So it is waived in the case of
apostasy, just as prayer is also waived. 

We say that it is what is due from wealth,
so it is not waived in the case of apostasy, just as debts are not waived.

End quote from al-Mughni (2/348-349) 

It says in al-Mawsoo‘ah al-Fiqhiyyah
(23/234-235):

With regard to the apostate, if he
apostatized after one year had passed since his wealth reached the nisaab
(minimum threshold), then zakaah is not waived according to the Shaafa‘is
and Hanbalis, because it is something that is due from wealth, so it is not
waived in the case of apostasy, just as debts are not waived. The ruler
should take it from his wealth just as zakaah is taken from the Muslim who
withholds it. Then if he becomes Muslim again after that, he does not have
to pay zakaah again. 

The Hanafis are of the view that in the case
of apostasy, zakaah on wealth owned by the apostate before he apostatised is
waived, because one of its conditions is that one should have the intention
(niyyah) of paying zakaah at the time of giving it. The intention is an act
of worship, but he is a disbeliever, so it does not count; therefore it is
waived in the case of apostasy, just as prayer is also waived; this also
applies on zakaah on produce of the land. 

But if he apostatised before one year had
passed since his wealth reached the nisaab (minimum threshold), then it is
not proven that he is obliged to pay it, according to the majority of
Hanafis and Hanbalis; this is also one view among the Shaafa‘is. End quote. 

See the answer to question no.
143827 

To sum up with regard to zakaah: 

If he failed to pay any of it when he was
still praying, and it was only because he was lazy or miserly, then he must
pay what he did not pay of zakaah at that time. The debt owed to Allah is
more deserving of being paid off. 

But if he did not pay zakaah at the same
time as he did not pray, then he must repent to Allah from that, give up
this negligence, and start doing righteous deeds, in the hope that Allah may
forgive him and expiate what he did in the past. Allah, may He be exalted,
says (interpretation of the meaning):

“Say
to those who have disbelieved, if they cease (from disbelief) their past
will be forgiven. But if they return (thereto), then the examples of those
(punished) before them have already preceded (as a warning)”

[al-Anfaal 8:38].

The Prophet (blessings and peace of Allah be
upon him) said to ‘Amr ibn al-‘Aas (may Allah be pleased with him), when he
swore allegiance to him and pledged to follow Islam: “Do you not know that
Islam erases whatever came before it.” 

All of this applies if he stopped praying
altogether. But if he used to pray sometimes and did not pray sometimes,
then we have previously stated on our website that we favour the view that
he is not to be regarded as a disbeliever in this case; as he was not a
disbeliever, he is definitely obliged to pay what he failed to pay of
zakaah, because it is a debt that he owes, and this obligation cannot be
discharged except by paying it. 

This applies if he knows that he possessed
wealth that reached the nisaab at that time and one (hijri) year had passed
since acquiring it, but he did not pay zakaah on it. But if he did not have
any wealth, or he had wealth but it did not reach the nisaab, or it reached
the nisaab but one year did not pass since then, then he is not obliged to
pay zakaah on any of it. 

A similar case is if he is not sure whether
he possessed the wealth or whether it reached the nisaab; the basic
principle is that he does not owe anything. 

With regard to prayer, there is a
considerable difference of scholarly opinion in cases such as this. The view
of the majority is also that he must make up what he missed, and undoubtedly
this is more prudent and more likely to be on the safe side. 

Please see the answer to question no.
185619 

We ask Allah to help us and you to obey Him
and to protect us from the evils of our own selves, for He is Munificent,
Most Generous. 

The following are some answers having to do
with encouragement to offer the prayers and have patience in doing so.
Please see questions no. 114994,
99139 and 47123 

And Allah knows best.