41:7

ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْءَاخِرَةِ هُمْ كَٰفِرُونَ
Allazeena laa yu'toonaz Zakaata wa hum bil-Aakhiratihum kaafiroon
(To) those who do not give poor-rate and they are unbelievers in the hereafter.
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