The ruling on one who withholds zakah: Does he become a disbeliever?

The questioner:
Honorable Shaykh (may Allah have mercy on him), is there any scholar among the Muslims who says that withholding zakah is disbelief? Or rather, not disbelief?

The Shaykh:
I do not know of anyone who says that one who abandons prayer or zakah while acknowledging its obligation is a disbeliever. However, if he refuses to pay it and gains power and strength, it is obligatory for the one in authority to fight him, just as Abu Bakr al-Siddiq (may Allah be pleased with him) fought those who withheld zakah. Fighting him is one thing, and ruling that he has become an apostate is another. Yes.

The questioner:
In the name of Allah, the Most Gracious, the Most Merciful.

The Shaykh:
This is a lazy person. This is forbidden, but it is not disbelief. However, he is required to fast, and he is required to perform Hajj to the House of Allah. He is required to do so.