(V.2:238).
a) The sin of one who misses the ‘Asr prayer (intentionally):
"Narrated Ibn ‘Umar رضي الله عنهما: Allâh’s Messenger صلى الله عليه وسلم said, "Whoever misses the ‘Asr prayers (intentionally), then it is as if he lost his family and property." (Sahih Al-Bukhâri, Vol.1, Hadîth No. 527).
(b) One who omits (does not offer) the ‘Asr prayer (intentionally):*
Narrated Abu Al-Malîh: We were with Buraidah in a battle on a cloudy day and he said, "Offer the ‘Asr prayer early as the Prophet صلى الله عليه وسلم said, "Whoever omits the ‘Asr prayer, all his (good) deeds will be lost." (Sahih Al-Bukhâri, Vol.1, Hadîth No.528).
* i.e. The one who omits (does not offer) the ‘Asr prayer intentionally until its stated time is over and if he prays after that time, then it is useless.
(V.2:239) Narrated Sâlih Khawwat or Sahl bin Abî Hathmah concerning those who witnessed the Fear Prayer that was performed in the battle of Dhat-ur-Riqa‘ in the company of Allâh’s Messenger صلى الله عليه وسلم: One batch lined up behind him while another batch (lined up) facing the enemy. The Prophet صلى الله عليه وسلم led the batch that was with him in one Rak‘ah, and he stayed in the standing posture while that batch completed their (two Rak‘at) prayer by themselves and went away, lining in the face of the enemy, while the other batch came and he (i.e. the Prophet صلى الله عليه وسلم) offered his remaining Rak‘ah with them, and then, kept on sitting till they completed their prayer by themselves, and he then finished his prayer with Taslîm along with them. [Sahih Al-Bukhâri, Vol. 5, Hadîth No.451].
(V.2:240): The provision of this Verse has been abrogated by Verse (4:12)