Except those who perform the prayer.
That means those who perform prayer just like the prayer of prophet Shuhaib mentioned in verse 11: 87, and the prayer mentioned in verse 29: 45 which prevents shameful and forbidden things. The believers are performing the prayer to establish Dhikree-Adhikr-as explained in verse 20: 14. And they do not perform prayer bodily without participating the soul which causes to get the ‘Vaile valley’ in the fire as explained in verses 107: 4-7. It is warned in verse 75: 31 that at the death time of any Fujjar who does not testify Adhikr-the Truth, Allah will tell him/her, “you didn’t testify Adhikr, so you didn’t perform prayer”; and as told in verse 39: 59, Lord will tell him/her, “you received My verses, but you rejected them, and you acted arrogantly, you were among the disbelievers”. Since the best Interpretation of Lord’s Book-Adhikr-is codified today, the mode of prayer and lifestyle the odd believer should follow is as explained in verses 7: 205-206. See explanation 9: 53-55; 23: 1-2; and 25: 65-66.