Qur’an:

“Woe to those who associate, who do not pay the alms and are disbelievers in the Hereafter.” [Al-Fussilat 41:6-7]

وويل للمشركين الذين لا يؤتون الزكاة وهم بالآخرة هم كافرون

Sunnah:

Aban ibn Taghlib reported that Imam As-Sadiq (a.) said: “O Aban, do you think that God required the idolaters, while they associate with Him, to donate from their wealth when He says: “Woe to those who associate (mushrik), who do not pay the alms (zakah) while they are disbelievers (kafir) in the Hereafter?” (41:6-7) I said to him: “How is it meant then, may my life be sacrificed to you? Grant me the interpretation (tafsir) of it.” He said: “Woe to the associators (mushrik), who associated with the first Imam (a.) and are disbelievers (kafir) in the Imams (a.) after.” God only called the servants to believe (Iman) in Him. Then when they became believers (Mu’min) in God and His Messenger (s.), the duties were imposed on them.” [Bihar-ul-Anwar of Al-Majlisi, Volume 9 page 234]

عن علي بن إبراهيم عن أحمد بن إدريس عن أحمد بن محمد عن ابن محبوب عن أبي جميلة عن أبان بن تغلب عن الإمام الصادق عليه السلام قال: يا أبان أترى أن الله طلب من المشركين زكاة أموالهم وهم يشركون به حيث يقول: ويل للمشركين الذين لا يؤتون الزكاة وهم بالآخرة هم كافرون؟ قلت له: كيف ذاك جعلت فداك فسره لي؟ فقال: ويل للمشركين الذين أشركوا بالامام الأول وهم بالأئمة الآخرين كافرون، يا أبان إنما دعا الله العباد إلى الايمان به فإذا آمنوا بالله وبرسوله افترض عليهم الفرائض

Ja’far As-Sadiq (a.) reported that Imam Al-Baqir (a.) said: “O Jabir, did God make the alms (zakah) obligatory for an idolater? No, He made it obligatory only for the Muslims.” I said to him: “Then how do you stand by the verses: ‘Woe to those who associate (mushrik) who do not pay the alms (zakah)?” (41:6-7) I said: “By God, it seemed to me that I had not read them, yet they are in the Book of God!” He said: “They were revealed concerning the one who was an associate (mushrik) with regard to the closeness (wilayah) to the Commander of the Believers (a.) and gave his alms to the one who established himself beside him.” [Da’a’im-ul-Islam of Al-Maghribi, Volume 1 Page 3]

عن نعمان بن محمد عن جعفر الصادق عليه السلام عن الإمام الباقر عليه السلام قال: يا جابر، هل فرض الله الزكاة على مشرك، قال: لا إنما فرضها على المسلمين، قلت أنا له: فأين أنت من قول الله عز وجل وويل للمشركين الذين لا يؤتون الزكاة، قال جابر: كأني والله ما قرأتها، وإنها لفي كتاب الله عز وجل، قال أبو عبد الله: فنزلت فيمن أشرك بولاية أمير المؤمنين صلى الله عليه وآله وأعطى زكاته من نصب نفسه دونه

Ali Ibn Ibrahim Al-Qummi writes: “As for the verse: “Woe to those who associate (Mushrik)” (41:6) So it is those who professed Islam (outwardly) but were associates (Mushrik) with regards to their actions and this is the verse: “The majority of them are not believers (Mu’min) in God except that they are associates (Mushrik).” (12:106) By which is meant: “In actions.” When a rule was imposed on them, they acted contrary to what God said and therefore God called them associates (mushrik). Then He says: “Who do not pay the alms and are disbelievers (kafir) in the Hereafter.” (41:7) So whoever did not pay the alms is a disbeliever (kafir).” [Tafsir-ul-Qummi, Vol. 2 pp. 261 – 262]

قال علي بن إبراهيم القمي: وقوله وويل للمشركين هم الذين أقروا بالاسلام وأشركوا بالاعمال وهو قوله وما يؤمن أكثرهم بالله الا وهم مشركون يعى بالاعمال إذا أمروا بأمر عملوا خلاف ما قال الله فسماهم الله مشركين ثم قال الذين لا يؤتون الزكاة وهم بالآخرة هم كافرون يعنى من لم يدفع الزكاة فهو كافر