ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْءَاخِرَةِ هُمْ كَٰفِرُونَ
Allazeena laa yu'toonaz Zakaata wa hum bil-Aakhiratihum kaafiroon
Those who do not give zakah, and in the Hereafter they are disbelievers.

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Tafsir

72%53%51%Al-JalalaynIbn AbbasIbn Kathir
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who do not pay the alms and who are disbelievers in the Hereafter the repetition of hum ‘they’ is for emphasis.

Related Hadiths

Sunan an-Nasa'i #4469It was narrated from Abu Dharr that the Prophet said:Sahih
"There are three at whom Allah will not look on the Day of Resurrection, nor will He sanctify them, and theirs will be a painful torment: the one who does not give anything but he reminds (the recipient of his gift), the one who drags his Izar (below the ankles), and the one who sells his product by means of false oaths." (Sahih )
Sunan an-Nasa'i #2487It was narrated from Abu Hurairah that the Prophet said:Sahih
"If Allah gives a person wealth and he does not pay Zakah on it, his wealth will appear to him on the Day of Resurrection as a bald-heated Shuja'a with two dots above its eyes. It will take hold of the corners of his mouth on the Day of Resurrection and will say: 'I am your wealth, I am your hoarded treasure.' The he recited this verse: 'And let not those who covetously withhold of that which Allah has bestowed on them of His Bounty (wealth) and think that it is good for them (and so they do not pay the obligatory Zakah)."'
Jami` at-Tirmidhi #3096Narrated Abu Wa'il:Sahih
"'Abdullah narrating from the Prophet (ﷺ) that he said: 'There is no person who does not pay the Zakat due on his wealth but on the Day of Resurrection Allah will make a Shuja'a around his neck.' Then he recited the Ayah for us from the Book of Allah, the Mighty and Sublime, testifying to that: And let not those who are stringy with that which Allah has bestowed on them of His bounty... (3:180) And another time he said: 'Testifying to that, the Messenger of Allah (ﷺ) recited: On the Day of Resurrection, the things that they were stingy with... (3:180)' and whoever deprives his Muslim brother of his wealth by swearing, then he shall meet Allah while He is angry with him.' Then testifying to that, the Messenger of Allah (ﷺ) recited the Ayah from Allah's Book: Verily, those who purchase a small gain at the cost of Allah's covenant (3:77)."
Sahih al-Bukhari #1356Narrated Abu Huraira:Sahih
Allah's Messenger (ﷺ) said, "Whoever is made wealthy by Allah and does not pay the Zakat of his wealth, then on the Day of Resurrection his wealth will be made like a baldheaded poisonous male snake with two black spots over the eyes. The snake will encircle his neck and bite his cheeks and say, 'I am your wealth, I am your treasure.' " Then the Prophet (ﷺ) recited the holy verses:-- 'Let not those who withhold . . .' (to the end of the verse). (3.180).
Sunan an-Nasa'i #2486It was narrated that Ibn 'Umar said:Sahih
"The Messenger of Allah said: The one who does not pay Zakah on his wealth, his wealth will appear to him on the Day of Resurrection like a bald-headed Shuja 'a with two dots above its eyes. It will hold onto him or encircle him and will say: I am your hoarded treasure, I am your hoarded treasure."'

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About Quran 41:7