Fussilat, 7 Ayah
41:7
ٱلَّذِينَ لَا يُؤۡتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلۡأٓخِرَةِ هُمۡ كَٰفِرُونَ ٧
Al-Ladhīna Lā Yu'utūna Az-Zakāata Wa Hum Bil-'Ākhirati Hum Kāfirūna
Those who do not give zakah, and in the Hereafter they are disbelievers.