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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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Does abandoning zakah constitute disbelief, even if it is not denial?

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Question:
Does abandoning zakah constitute disbelief, even if it is not denial?

Answer:
If he withholds it out of stinginess, it does not constitute disbelief, but it is taken from him by force. It is taken from him by force, even if this leads to fighting him, as al-Siddiq (may Allah be pleased with him) did. As for the one who denies its obligation, he is a disbeliever, even if he pays it. If he denies its obligation and says, "I pay it, but as a voluntary gift and kindness, and I do not believe it is obligatory," this makes him a disbeliever. He is denying Allah, His Messenger, and the consensus of the Muslims. But if he withholds it out of stinginess, this does not make him a disbeliever, and he believes in its obligation. This does not make him a disbeliever, but he is not left alone; it is taken from him by force. If he resists, he is fought, as al-Siddiq (may Allah be pleased with him) did. Yes.
Source قناة «العلامة الدكتور صالح الفوزان»، 332 - هل ترك الزكاة يكون كفرا وإن لم يكن جحودا؟ - الشيخ صالح الفوزان — youtube.com

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

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