It was narrated that Masruq said:

"If a judge accepts a gift he has consumed something unlawful, and if he accepts a bribe, that takes him to the level of Kufr." Masruq said: "Whoever drinks Khamr, he has committed (an act of) Kufr, and his Kufr is that his Salah does not count."

أَخْبَرَنَا قُتَيْبَةُ، وَعَلِيُّ بْنُ حُجْرٍ، قَالاَ حَدَّثَنَا خَلَفٌ، - يَعْنِي ابْنَ خَلِيفَةَ - عَنْ مَنْصُورِ بْنِ زَاذَانَ، عَنِ الْحَكَمِ بْنِ عُتَيْبَةَ، عَنْ أَبِي وَائِلٍ، عَنْ مَسْرُوقٍ، قَالَ الْقَاضِي إِذَا أَكَلَ الْهَدِيَّةَ فَقَدْ أَكَلَ السُّحْتَ وَإِذَا قَبِلَ الرِّشْوَةَ بَلَغَتْ بِهِ الْكُفْرَ . وَقَالَ مَسْرُوقٌ مَنْ شَرِبَ الْخَمْرَ فَقَدْ كَفَرَ وَكُفْرُهُ أَنْ لَيْسَ لَهُ صَلاَةٌ .