that is level, and they will come in their fullest numbers, trampling him with their feet and biting him with their mouths. Whenever the last of them has passed, the first will be brought back, until Allah judges between His servants. Then he will see his path. If his wealth consists of sheep, the same will happen, except that he said: ‘They will butt him with their horns and trample him with their hooves.’”

It is related that Ibn ‘Abbās said concerning this verse: “It applies specifically to Muslims who do not pay zakat on their wealth, and generally to the People of the Book, because they are disbelievers whose charitable expenditure is not accepted, even when they give.” Allah, Most High, says:

“Let not those who greedily withhold what Allah has given them of His bounty think that it is good for them. Rather, it is bad for them. What they withheld will be hung around their necks on the Day of Resurrection.” [Āl ‘Imrān: 180]

This means that they withheld the zakat obligatory upon them from what Allah had given them of His bounty. It has been related “from the Prophet, may Allah bless him and grant him peace, that he said in explanation of this verse: ‘The wealth of the miser who withholds Allah’s due from it will become a serpent around his neck.’” He, may Allah bless him and grant him peace, also said:

“Whoever is given wealth by Allah but does not pay its zakat will have it take the form, on the Day of Resurrection, of a bald-headed serpent with two raisin-like spots. It will coil around his neck on the Day of Resurrection, then seize him by his jaws—meaning the sides of his mouth—and say: ‘I am your wealth; I am your hoard.’”

It has also been said that a collar of fire will be placed around his neck.

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Whoever denies that zakat is obligatory is a disbeliever and must be called upon to repent. If he repents, well and good; otherwise, he is executed, as in the case of an apostate. Ibn Habīb said that abandoning it constitutes disbelief even if one acknowledges its obligation, just as he held concerning prayer. This is not correct. As for someone who acknowledges its obligation but withholds it, he is beaten and it is taken from him by force, unless those withholding it form a group and resist by force. In that case, they are fought until it is taken from them, as Abū Bakr al-Siddīq—may Allah, Most High, be pleased with him—did with the apostates when they refused to pay zakat. He said: “By Allah, if they withheld from me even a hobbling rope that they used to give to the Messenger of Allah, may Allah bless him and grant him peace, I would fight them over it.” He therefore fought them and ordered that they be fought. He also said: “By Allah, I will fight those who distinguish between prayer and zakat.”

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There are two opinions concerning whether zakat taken from someone by force discharges his obligation. The first is that it does not, because he has no intention of paying it. The second is that it does, and this is the more evident view, because zakat is due on