الَّذِينَ لَا يُؤْتُونَ الزَّكَاةَ وَهُمْ بِالْآخِرَةِ هُمْ كَافِرُونَ

Surah Fussilat : 7
Those who do not give zakah, and in the Hereafter they are disbelievers.

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