ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْـَٔاخِرَةِ هُمْ كَـٰفِرُونَ
Allazeena laa yu'toonaz Zakaata wa hum bil-Aakhiratihum kaafiroon
who do not pay the prescribed alms and refuse to believe in the world to come!
those who do not give the purifying alms, and who deny the hereafter.
Readers have taken zakat here in two senses: the alms proper, and, since the root carries growth and purification, a purifying of the self that never took place. Either sense sharpens the description, because the woe a line earlier lands on people who give God partners, and what gets named here is a withheld hand and a denied hereafter, with the idols left out of it.