ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْءَاخِرَةِ هُمْ كَٰفِرُونَ

(To) those who do not give poor-rate and they are unbelievers in the hereafter.