ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْـَٔاخِرَةِ هُمْ كَـٰفِرُونَ
Allazeena laa yu'toonaz Zakaata wa hum bil-Aakhiratihum kaafiroon
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.