What is the meaning of Salaat and Dua not being accepted for 40 days if one consumes liquor?

Answer

If one consumes liquor, neither Dua nor Salaat is accepted for 40 days. This means that the thawaab and the benefit of the ibaadat are eliminated. It does not mean that the person should abstain from Salaat and Dua for 40 days. Furthermore, if the person sincerely repents, it is quite probable that Allah Ta'ala will forgive him and his duas, etc. will become acceptable even before expiry of 40 days.