The first thing a slave will be held accountable for on the Day of Judgment is his prayers. If he completed it, it will be recorded as complete for him. If he did not complete it, Allah will say to the angels: Look and see if my slave has any supererogatory prayers, then use them to complete what was neglected from his prescrived prayers. Then comes zakah, and the rest of the prescribed duties will be reckoned in a similar manner.