Self-Accounting Regarding the Performance of Zakah.
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The Shaykh : Let him look at his wealth: has he counted it with a complete and precise count? Has he reckoned with himself as if the poor were his partners? Rather, has he reckoned with himself as if the people of debt were his partners in his wealth? Let him look into this. For if he neglects the obligatory in zakah, it is feared that he will fall under the saying of Allah, Blessed and Exalted is He: [Ali 'Imran 3:180]. And Ibn al-Qayyim (may Allah have mercy on him)—and he is sufficient in knowledge and jurisprudence—said: "If a person is negligent in paying his zakah until he dies, his liability is not cleared even if his heirs pay it from his wealth after him, because he was determined that he would not pay the zakah during his lifetime, and what does it benefit him that his heirs pay it on his behalf after his death?" Therefore, purify your wealth, purify yourself by paying the obligatory zakah, and do not be negligent with it. Do not be lax in it, for it is the companion of prayer in the Book of Allah, Mighty and Majestic.
