Ruling on one who offers an udhiyah but does not pray
Question

                What is the ruling on one who offers an udhiyah but does not pray; is that right?
Praise be to Allah.
    In the answers to questions no. 5208 and 
    9400 we stated that not praying constitutes kufr that puts one beyond the 
    pale of Islam. Based on that, any good deed done by one who does not pray 
    will not benefit him and will not be accepted from him. 

    Shaykh Saalih al-Fawzaan (may Allah 
    preserve him) said: 

    With regard to fasting when one does not 
    pray, it is of no value or benefit, and it is not valid if one does not 
    pray. No matter what other acts of obedience a person may do, they will not 
    benefit him so long as he does not pray, because the one who does not pray 
    is a kaafir, and the good deeds of the kaafir are not accepted from him. So 
    there is no benefit in fasting if one does not pray. End quote. 

    Al-Muntaqa min Fataawa al-Fawzaan 
    (39/16) 

    Shaykh Ibn ‘Uthaymeen (may Allah have 
    mercy on him) said: 

    If a person fasts but does not pray, no 
    fasting will be accepted from him, because he is a kaafir and an apostate, 
    and no zakaah, charity or any other righteous deeds will be accepted from 
    him, because Allah, may He be exalted, says (interpretation of the meaning):

    “And nothing prevents their 
    contributions from being accepted from them except that they disbelieved in 
    Allah and in His Messenger (Muhammad (blessings and peace of Allah be upon 
    him)); and that they came not to As-Salat (the prayer) except in a lazy 
    state; and that they offer not contributions but unwillingly”

    [at-Tawbah 9:54]. 

    If their contributions – which refers to 
    benefitting others – are not accepted from the disbelievers, then it is more 
    appropriate that acts of worship, the benefit which is limited only to the 
    doer, should not be accepted either. Based on that, the one who fasts but 
    does not pray is a kaafir, Allah forbid, and his fasting is invalid. 
    Likewise, none of his righteous deeds will be accepted from him. End quote.

    Fataawa Noor ‘ala ad-Darb 
    by Ibn ‘Uthaymeen (124/32). 

    If the one who does not pray wants to 
    offer an udhiyah, then he has to repent to Allah, first of all, for not 
    praying. If he does not do that, and he persists in his ways, then he will 
    not be rewarded for that sacrifice and it will not be accepted from him. If 
    he does the slaughtering himself, then it comes under the heading of maytah 
    (“dead meat”, from an animal that was found dead) and it is not permissible 
    to eat from it, because meat slaughtered by an apostate comes under the 
    heading of maytah and is haraam. 

    Shaykh Ibn ‘Uthaymeen (may Allah have 
    mercy on him) said: 

    If a man who does not pray slaughters an 
    animal, that meat cannot be eaten. Why? Because it is haraam. But if a Jew 
    or a Christian slaughters an animal, that meat is permissible for us to eat. 
    So the meat slaughtered by (the one who does not pray) – Allah forbid – is 
    more unclean than meat slaughtered by the Jews and Christians.

    End quote from Majmoo‘ Fataawa wa 
    Rasaa’il Ibn ‘Uthaymeen (12/45) 

    And Allah knows best.