A person accepts a fard duty but neglects performing it. Which distinction matters?

Prescribed Acts and Prohibitions: Fard, Wajib, Sunnah, Nafl, Haram, Makruh, Azimah and Rukhsah

• Omission invariably equals doctrinal denial
• Neglect converts conclusive evidence into presumptive proof
• Neglecting performance differs from denying that the duty is binding
• Excuses and circumstances can never matter to omission