the first: repentance from polytheism; the second: establishing the prayer; and the third: giving zakah.
Thus, the verse indicates that a person is not our brother in religion if he neither prays nor gives zakah, even if he has repented from polytheism. Brotherhood in religion is not negated by sins, however grave they may be. This is seen in the verse concerning legal retaliation, where Allah Most High says:
“Whoever is pardoned anything by his brother...” [al-Baqarah: 178]
He thus described the victim as the brother of the deliberate killer. Likewise, regarding two groups of believers fighting one another, Allah Most High says:
“The believers are but brothers, so make peace between your two brothers.” [al-Hujurat: 10]
Therefore, the brotherhood of faith is not negated despite fighting, which is among the major sins.
As for one who withholds zakah, some scholars adhered to this implication and held that he is a disbeliever. This is one narration from Imam Ahmad, may Allah have mercy on him (1). However, this view is precluded by what is established in Sahih Muslim concerning one to whom Allah has given wealth in gold and silver but who does not pay its zakah: “he will see his path, either to Paradise or to the Fire” (2). This indicates that he is not a disbeliever, for if he were, he would have no path to Paradise.
As for the sunnah, the Prophet, peace and blessings be upon him, said: “Between a man and polytheism and disbelief lies abandoning the prayer” (3). He also said: “The covenant between us and them is the prayer,”