Mentioning the punishment of the one who withholds zakah.

The Shaykh : However, the one who withholds zakah out of stinginess has exposed himself to a great punishment. Among these is that his wealth will be encircled around him on the Day of Resurrection, meaning it will be made into a collar around his neck. The Prophet (peace and blessings be upon him) explained that it will be presented to him, meaning the wealth will be presented to him as a bald, venomous snake. The "shuja'" is a large male snake, and "aqra'" means one that has no hair on its head due to the abundance of poison, may Allah protect us from that. This bald, venomous snake will take hold of his two cheeks, yes, he says: it has two "zabibatayn," and the "zabibatayn" are two glands full of poison. It will take hold of his two cheeks, meaning the cheeks of the owner, and he will bite them, may Allah protect us from that. It will say: "I am your treasure, I am your wealth." This will be a physical punishment and a spiritual punishment. The physical punishment is because it bites his cheeks, and the spiritual punishment is because it rebukes him, saying: "I am your wealth, I am your treasure." To this points the saying of Allah the Exalted:
The second punishment is the saying of Allah the Exalted: How many sides? Reflect: their foreheads, their flanks, and their backs will be branded with it. Four sides: the foreheads are one, and this is the front; their flanks are two, because each person has a right flank and a left flank; and their backs are one. Add this to the three before it, and you have the four sides with which their foreheads, their flanks, and their backs will be branded. They will thereby receive a physical punishment and a spiritual punishment. And among the wonders is that these who are stingy with zakah and hoard wealth, they will... or it will depart from them if it runs out before their death; this is something that must happen. And if they die before it runs out, for whom will this wealth be? For the heirs. So they will bear its loss, and others will gain its benefit. The benefit is for others, and upon them is the sin, may Allah protect us from that, and the punishment and the disgrace. If that is the case, what are the zakah-liable assets that we must pay zakah upon?