zakat, and no zakat for one who has no prayer.’” One who withholds zakat will be in the Fire, and one who transgresses concerning it is like one who withholds it. Allah has threatened those who withhold it in several verses of His Book. He, Most High, says:

“So woe to those who pray,” [al-Mā‘ūn: 4] “but are heedless of their prayer,” [al-Mā‘ūn: 5] “those who make a show,” [al-Mā‘ūn: 6] “and withhold small kindnesses.” [al-Mā‘ūn: 7]

According to most scholars, “small kindnesses” here means zakat. According to what has been related, Wayl (“woe”) is a valley in Hell flowing with the discharge of the inhabitants of the Fire.

He, Most High, also says:

“And those who hoard gold and silver and do not spend it in the way of Allah—give them tidings of a painful punishment. On the Day when it will be heated in the Fire of Hell, and their foreheads, sides and backs will be branded with it: ‘This is what you hoarded for yourselves, so taste what you used to hoard.’” [al-Tawbah: 34–35]

A hoard is wealth on which zakat is not paid, even if it is not buried. Wealth on which zakat has been paid is not a hoard, even if it is buried. Mālik relates in his Muwatta’ from ‘Abd Allāh ibn Dīnār that he said: “I heard ‘Abd Allāh ibn ‘Umar being asked what a hoard was. He replied: ‘It is wealth from which zakat is not paid.’”

Thus, His words, Most High, “and do not spend it,” are not to be understood in their apparent, unrestricted sense. Rather, they mean that they do not spend the portion of it that they are obliged to spend. It has also been said that the pronoun in His words, Most High, “and do not spend it,” refers to zakat, although it has not previously been mentioned, because that is what is meant by spending here. Another view is that it refers to silver, with gold included by implication. Yet another view is that, since gold and silver are alike in this respect, a single pronoun may refer to both, as in His words, Most High:

“Allah and His Messenger are more entitled that they should please Him.” [al-Tawbah: 62]

He says “please Him,” not “please them both,” because pleasing Allah in this also pleases His Messenger. It has also been said that the pronoun refers to the hoards. Whether we say that it refers to both silver and gold, to silver with gold included by implication, or to the hoards, spending it means paying the zakat due on it.

This is clarified by the following: “It has been related from the Prophet, may Allah bless him and grant him peace, that he said in explanation of the verse: ‘Whenever a man fails to pay zakat on his wealth, it will be made into plates of fire on the Day of Resurrection, with which his forehead, sides and back will be branded, on a day whose length is fifty thousand years, until Allah judges between the people. Then he will see his path. If his wealth consists of camels, he will be laid flat before them on a plain