Hazrat Abi Umama R.A. reports that Rasulullah Sal’am said: “Whoever fails to perform Hajj while not being prevented from it by a definite and valid necessity, or by oppression from an unjust ruler, or by sever illness, and then passes away, in such a state has the choice to die as a Jew, if he so wishes, or as Christian if he so wishes.’
The same type of Hadith is reported by Hazrat Umar R.A. in it is thrice mentioned: “he has the choice to die as a Jew if he so wishes or as a Christian.” Another report from Hazrat Umar R.A. does not do so, then you can swear (by Allah) that he has died as a Christian or as a Jew.” (Kanz)
Note: It is possible that this is Hazrat Umar R.A own opinion. The ulama are agreed that not performing Hajj while being able to do so, does not make one a Kaafir. Kufr only establishes itself on a denial of it. Here I wish to add another saying by Hazrat Umar R.A.: “I would have liked to announce in all the towns under Islam that whoever has the means, yet does not go to perform Hajj, should be forced to pay the Jizya, because he is not a Muslim.’ (jizya is a tax that the Muslim Ruler takes from the non-Muslim inhabitants of an Islamic country. It is never taken from a Muslim).