Sa'id bin Jubayr narrates from Ibn Abbas (may Allah be pleased with them both) that the Messenger of Allah (peace and blessings be upon him) said: "Whoever hears the call to prayer and does not come to the prayer, there is no prayer for him, but with an excuse it is accepted."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجمعة / 5642