The reason for declaring Ibn Taymiyyah a disbeliever: those who withheld zakah

Question:
The fifteenth question: Was the declaration of disbelief by the Shaykh al-Islam Ibn Taymiyyah (may Allah have mercy on him) against the group that refused to pay the obligation of zakah, when he did this, because they had apostatized from among the Arabs due to their denial of its obligation, or was it due to the mere refusal and failure to comply with the payment?

Answer:
The scholars have differed on this issue. They said that if the one who withholds zakah denies its obligation, then he is a disbeliever, and he is fought as one who has apostatized. But if he withholds it out of stinginess while believing in its obligation, then he is fought until he submits to paying the zakah, and he is not declared a disbeliever; he is fought because of his refusal and withholding of the zakah until it is taken from him. As for what is attributed to Shaykh Taqi al-Din Ibn Taymiyyah that he declared them disbelievers absolutely, I have not come across this statement. Yes.