41.فُصِّلَت / حٰم السَّجْدَة

الَّذِيۡنَ لَا يُؤۡتُوۡنَ الزَّكٰوةَ وَهُمۡ بِالۡاٰخِرَةِ هُمۡ كٰفِرُوۡنَ‏

Those who do not pay Zakat (the Alms-due), and it is they who deny the Hereafter as well.