Explained in Detail - 41:7
And they do not pay the zakat and they disbelieve in the Hereafter.
The disbelievers do not pay the zakat:
The Cow/2:264
Believers! Do not waste your charity by insulting and persecuting, like the one who does not believe in Allah and the Last Day but gives charity to show off to the people. The example of such behavior is like a rock on which dust has accumulated so that a heavy downpour leaves it bare. They will gain nothing from what they have done. Allah does not guide the disbelieving people.
Yaseen/36:47
"When it is said to them, "Give out of what Allah has provided for you", the disbelievers say to the believers, "Shall we feed those whom Allah can feed if He wills? You have indeed gone astray."
The Letter Qaf/50:24
Let the two of you cast into hell every stubborn disbeliever,
The Letter Qaf/50:25
The one who hinders the good, the violent, the skeptic.
The Star/53:33
Have you seen him who turns away?
The Star/53:34
He gives rarely and very little.
The Pen/68:21
In the morning they called out to one another:
The Pen/68:22
Come early to your crops if you are going to reap.
The Pen/68:23
So they set out, talking among themselves.
The Pen/68:24
"24- "Do not let any poor person enter there with you today."
The Sure Truth/69:32
Then put him in a chain seventy cubits long.
The Sure Truth/69:33
Because he did not believe in Allah Almighty.
The Sure Truth/69:34
Nor did he try to feed the poor.
The Sure Truth/69:35
That is why he has no friend here.
Act of Kindness/107:4
Woe to those who pray,
Act of Kindness/107:5
Those who are totally ignorant of their prayers.
Act of Kindness/107:6
Those who show off.
Act of Kindness/107:7
And they prevent help.