The first thing a servant will be held to account for on the Day of Resurrection is his prayer. If he completed it properly, it will be recorded as complete. If he did not complete it, Allah will say, "Look, see if you can find any voluntary prayers for My servant," and they will use those to make up what was deficient in his obligatory prayers. Then the same will be done with zakat, and then the rest of his deeds will be reckoned in the same manner.
حدثنا عفان حدثنا حماد بن سلمة حدثنا الأزرق بن قيس عن يحيى بن يعمر
أول ما يحاسب به العبد يوم القيامة صلاته فإن أتمها كتبت له تامة وإن لم يكن أتمها قال انظروا تجدون لعبدي من تطوع فأكملوا ما ضيع من فريضته ثم الزكاة ثم تؤخذ الأعمال على حسب ذلك