What is the ruling on one who leaves off zakah?

The questioner : Does one who intentionally leaves off zakah become a disbeliever?

The Shaykh : Leaving off zakah is like leaving off prayer, leaving off Hajj, and leaving off fasting. So if a Muslim leaves off any of these four pillars, if he leaves it off while denying it and rejecting its legitimacy, he is a disbeliever who has apostatized from his religion. But if he leaves it off out of laziness, he is not a disbeliever; rather, he is an open sinner, and his case is up to Allah: if He wills, He will punish him, and if He wills, He will pardon him.