The ruling on one who withholds zakah when he does not deny its obligation

Question:
The questioner asks: If one who withholds zakah does not deny its obligation, is he declared an apostate, or does he remain a Muslim?

Answer:
No, he is not declared an apostate. He is ruled to be one who knows an obligatory duty and withholds a right that is due from him, so he is not declared an apostate. However, it is taken from him; the one in authority takes it from him by force, because it is a right belonging to others and he is unjust, so it is taken from him by force.