Surah Fussilat, Verse 7

ٱلَّذِينَ لَا يُؤۡتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلۡأٓخِرَةِ هُمۡ كَٰفِرُونَ٧

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

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