الَّذِيۡنَ لَا يُؤۡتُوۡنَ الزَّكٰوةَ وَهُمۡ بِالۡاٰخِرَةِ هُمۡ كٰفِرُوۡنَ

Those who do not give zakah, and in the Hereafter they are disbelievers