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Fussilat • BN-TAFSEER-IBN-E-KASEER
﴿ ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْءَاخِرَةِ هُمْ كَٰفِرُونَ ﴾
“[and] those who do not spend in charity: for it is they, they who [thus] deny the truth of the life to come!”
Please check ayah 41:8 for complete tafsir.