Fussilat - 7

﴿الَّذِينَ لَا يُؤْتُونَ الزَّكَاةَ وَهُمْ بِالْآخِرَةِ هُمْ كَافِرُونَ﴾

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(7) Those who do not give zakāh, and in the Hereafter they are disbelievers.