الَّذِينَ لَا يُؤْتُونَ الزَّكَاةَ وَهُم بِالْآخِرَةِ هُمْ كَافِرُونَ
[41:7]
(To) those who do not give poor-rate and they are unbelievers in the hereafter.
Those who practise not regular Charity, and who even deny the Hereafter.
Who give not the poor-due, and who are disbelievers in the Hereafter.