Shaykh Muqbil رحمه الله، said:
الصحيح من أقوال أهل العلم أن السكران الذي لا يعي ولا يعقل في حكم المجنون
“… The correct opinion among the people of knowledge is that the one who is intoxicated to the extent he isn’t conscious of himself nor does he have a correct mind state [concerning his actions], then he takes the ruling of a majnoon [i.e. person who is insane]…” End translation. [Reference]
Note: The Shaykh rahimahullah mentioned the pen is lifted from such a person. Also the Shaykh rahimahullah mentioned for the person who does so deliberately, then he will be in sin for his action of drinking alcohol. In other words, he will be held accountable for his intentions prior to drinking.
AbdulFattaah Bin Uthman