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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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Is withholding zakah in itself disbelief, and is denial a separate form of disbelief?

Machine translationRead the Arabic original
Question:
Regarding fighting those who withhold zakah, he says: Is withholding it in itself disbelief, and is denial a separate form of disbelief?

Answer:
No. The one who withholds it out of stinginess is taken from him, but he is not ruled to be a disbeliever. However, if he fights, he is ruled to be a disbeliever, because he does not fight except because he denies its obligation, not because he is merely stingy, but because he denies its obligation. Therefore, he is fought for it. Yes.
Source قناة «العلامة الدكتور صالح الفوزان»، هل الامتناع عن الزكاة كفر بذاته، والجحود كفر آخر؟ لمعالي الشيخ صالح الفوزان — youtube.com

The Arabic text is a machine transcription of the audio recording.

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