Essalamou Alaikoum wa Rahmatou Allahi wa Barakatouh, Praise be to Allah, the Lord of the World; I deeply want to thank your efforts to help Muslim people today to practice Islam in good way. My question is the following and I hope to receive an appropriate answer: Who is the Best for Allah SOUBHANAOU WA TAALA, a person who pray the five prayers all the days but he drinks beer often or a person who doesn’t do any prayer but he does not drink alcohol. What could be the punishment for both cases from Quran and Sunna. I know that both of them are not good in Islam, but just I want to know which is more dangerous not to pray or doing bad things.May Allah protect you and bless you during this life and after. Fi Aman Allah Sameh.

Praise be to Allah, the Lord of the Worlds; and may His blessings and peace be upon our Prophet Muhammad and upon all his Family and Companions.

There is no doubt that abandoning prayers is more dangerous and the most abominable action, i.e. worse than drinking wine, although both actions are very bad.
Before punishing one for abandoning prayer, according to the dominant opinion, he should be asked to repent, if he comes back to the right path that is what we want and we have to thank Allah for that. Otherwise, he should be killed since his action constitutes a form of apostasy.
Punishment in the Hereafter, Allah says {…… and the torment of the Hereafter is far more severe and more lasting.} [20:127]
{So woe unto those performers of Salât (prayers) (hypocrites), Who delay their Salât (prayer) from their stated fixed times.} [107: 4,5]
This second verse indicates that those who neglect their prayers will be in a very deep and hot valley. And those who gives it up completely will face the worst punishment.
As for one who drinks wine, his punishment in this present life is, according to Malik, Abu Hanifa and al-Shafi'I, to be lashed eighty times. Another opinion of al-Shafi'I and Ahmad states that a drinker should be given forty lashes. This latter opinion is the dominant one.
As for his punishment in the Hereafter, he will be given to drink from the dirty liquid that emanates from the bodies of those who will be punished in the Hell-Fire.
Abu Zar (RAA) reported that Allah's Messenger (SAW) said: "whoever drinks wine, Allah will not accept his prayers for forty days, and if he repents Allah will forgive him (accept him). And if he returns to drinking again and then repents, Allah will accept him." 'I do not know if the Prophet (Sallallahu Alaihi wa Sallam) said in a third or the fourth time that if he returns to the drinking, Allah will make him drink from Tinat al-Khabaal. The companions of the Prophet (Sallallahu Alaihi wa Sallam) said: what is it? The Prophet (Sallallahu Alaihi wa Sallam) said it is the dirty liquid that comes out from the bodies of those who will be punished in the Hell-Fire.' [ Ahmad, and al-Arnaaut said it is sound]
This Hadith clearly states that a drinker's prayers will not be accepted for forty days (or nights) unless he repents.
Allah knows best