وحكمه: لزوم العمل به والاعتقاد به
Its consequence is that performing it and acknowledging its obligatory status are binding.
Performance and assent are separate dimensions. Performing prayer is an action; recognizing its obligatory legal status is assent. Someone who accepts that status but neglects the act is not in the same position as someone who denies the ruling itself.
The religious consequences of denial must still be examined with regard to knowledge, interpretation, and other relevant conditions. No blanket judgment can be drawn from every omission or minor disagreement.