Ali Ibn Ahmad Ibn Hazm Al-Andalusi writes:

وأما قولهم أجمع الصحابة مع أبي بكر على قتال أهل الردة قياسا للزكاة على الصلاة فما للقياس هنا مدخل لأن النص جاء بذلك في قوله تعالى: فاقتلوا المشركين حيث وجدتموهم إلى قوله فإن تابوا وأقاموا الصلاة وآتوا الزكاة فخلوا سبيلهم

“As for their claim: “The Companions (Sahabah) joined forces with Abu Bakr to fight the apostates because analogy (qiyas) was used between giving and praying” so analogy (qiyas) has nothing to do with it, because God prescribed it in the verse: “Kill the idolaters wherever you find them, seize them, besiege them and ambush them from every corner! But if they repent, keep up prayer and pay the alms, then let them go their way!” (9:5)” [Mulakhkhas Ibtali l-Qiyas, page 53]

عبد الرزاق نا سفيان الثوري عن عبد الأعلى عن سعيد بن جبير عن ابن عباس قال رسول الله صلى الله عليه وسلم: من قال في القرآن برأيه فليتبوأ مقعده من النار وهذا صحيح

“Abd-ur-Razzaq reported of Sufyan At-Thawri who reported of Abd-ul-A’la who reported of Sa’id Ibn Jubair who reported of Abdullah Ibn Abbas that the messenger of God (s.) said: “Whoever speaks about the Qur’an according to his own opinion should take his place in fire.” This is authentic (Sahih).” [Mulakhkhas Ibtali l-Qiyas, page 56]

Comment:

Ibn Hazm was of the opinion that the Qur’an would speak about the zakat to Abu Bakr and that he was right to kill the refusers without any evidence and after this procedure the killing continues until today.