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Surah 41. Fussilat, Ayah 7

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ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْـَٔاخِرَةِ هُمْ كَـٰفِرُونَ
Alla th eena l a yutoona a l zzak a ta wahum bi a l a khirati hum k a firoon a
[and] those who do not spend in charity: for it is they, they who [thus] deny the truth of the life to come!6
  - Mohammad Asad

Belief in God's oneness and charitableness towards one's fellow-men are two cardinal demands of Islam. Conversely, a deliberate offence against either of these two demands amounts to a denial of man's responsibility before God and hence, by implication, of a continuation of life in the hereafter. (For my rendering of zakah, in this context, as "charity", see surah {2}, note [34]. It is to be borne in mind that the application of this term to the obligatory tax incumbent on Muslims dates from the Medina period, whereas the present surah is a Meccan revelation.)

those who do not pay Zakah and they deny the hereafter.
  - Muhammad Farooq-i-Azam Malik
those who do not pay alms-tax and are in denial of the Hereafter.
  - Mustafa Khattab
Who give not the poor due, and who are disbelievers in the Hereafter.
  - Marmaduke Pickthall
Those who practice not Regular Charity and who even deny the Hereafter.
  - Abdullah Yusuf Ali
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