(Al-Qiyama) 75 : 31
فَلَا صَدَّقَ وَلَا صَلَّىٰ
Then he didn’t testify, and he didn’t perform prayer.
It is not said that he didn’t perform prayer with body. But, since he didn’t testify Adhikr, his prayers are not accepted. That is the implication of “he didn’t testify, and he didn’t perform prayer” told in the verse. Through the 20: 14 Messenger, Moses, Muhammed and thereby believers are commanded to perform prayer for maintaining Dikree-Adhikr. Two conditions for getting response to the prayer and accepting the deeds are explained in verse 2: 186. See explanation 39: 32-33 and 74: 42-44.