Fussilat 41:7

ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْـَٔاخِرَةِ هُمْ كَـٰفِرُونَ

Alladhīna lā yu'tūna l-zakata wahum bil-ākhirati hum kāfirūna

Those who do not give zakāh, and in the Hereafter they are disbelievers.