Fussilat • EN-TAFSIR-IBN-ABBAS
﴿ ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْءَاخِرَةِ هُمْ كَٰفِرُونَ ﴾
“[and] those who do not spend in charity: for it is they, they who [thus] deny the truth of the life to come!”
(Who give not the poor-due) they do not testify that there is no deity except Allah, (and who are disbelievers in) deniers of (the Hereafter) resurrection after death, and Paradise and hell.