After Allah mentioned the party of blessed ones - the Prophets and those who followed them by maintainig the limits set by Allah and His commandments, fulfilling what Allah ordered and avoiding His prohibitions - then He mentions,

{there has succeeded them a posterity.} This means later generations.

Losing their prayers is when they do not consider the prayers obligatory. Therefore they lose, because the prayer is the pillar and foundation of the religion. It is the best of the servants’ deeds. Thus, these people will occupy themselves with worldly desires and delights, and they will be pleased with the life of this world. They will be tranquil and at ease in the worldly appetites. Therefore, these people will meet with Ghaiy, which means loss on the Day of Resurrection.

Al-Awzal reported from Mtisa bin Sulayman, who reported from Al-Qasim bin Mukhaymirah that he said concerning Allah’s statement,

“This means that they will not keep up with the proper times of the prayer, because if it meant complete abandonment of the prayer, this would be disbelief.” It is also reported that it was said to Ibn Mas*ud, “Allah often mentions the prayer in the Qur’an. He says,

Those loho neglect their Saldh.

And He says,

Those who remain constant in their Saldh.

And He says,

Wlw guard their Saldh."

Then, Ibn Mas*ud said, “This means at its designated times. The people said, “We thought that this was referring to the abandonment of the prayer.” He replied, “That would be disbelief.” Masruq said, “No one who guards the five daiy prayers will be written among the heedless. In their neglect is destruction. Their neglect is delaying them past their fixed times.” Al-Awza! reported from Ibrahim bin Zayd that Umar bin ‘Abdul-‘Az!z recited the Ayah,

Then, he said, “Their loss was not their abandonment of the prayers, but it was by not offering them during their proper and prescribed times.”

Allah said,

‘Ali bin Abi Talhah reported from Ibn ‘Abbas that he said,

“This means loss.” Qatadah said, “This means evil.” Sufyan Ath-Thawri, Shu ‘bah and Muhammad bin Ishaq all reported from Abu Ishaq As-Sabll, who reported from Abu TJbaydah, who reported from ‘Abdullah bin MasMd that he said,

“This is a valley in the Hellfire which is very deep and its food is filthy.” Al-A‘mash reported from Ziyad, who reported from Abu lyad, who commented Allah’s statement,

He said, “This is a valley in Hell made of puss and blood.”

Allah said,

This means, “Except those who recant from giving up the prayers and following the desires, for verily, Allah will accept their repentance, give them a good end and make them of those who inherit the Garden of Delight (Paradise).” For this reason Allah says,

This is because repentance wipes away that which was before it. In another Hadith, the Prophet said,

«The one who repents from sin is like he who has no sin.»

Because of this, those who repent will not lose anything from the (good) deeds that they did. They will not be he^d accountable for what they did before their repentance, thus causing a decrease in their reward for deeds that they do after their repentance. That is because whatever they did before repenting is lost, forgotten and not taken to account. This is an honor from the Most Generous and a kindness from the Most Gentle. This is an exception that is made for these people, similar to Allah’s statement in Surah Al-Furqan,

And those who invoke not any other god along with Allah, nor kill such person as Allah has forbidden, except for just cause... until Allah’s statement,

atid Allah is Oft-Forgiving,