وَ رَوَى مُحَمَّدُ بْنُ مُسْلِمٍ عَنْ أَبِي جَعْفَرٍ عَلَيْهِ اَلسَّلاَمُ أَنَّهُ قَالَ: «مَا مِنْ عَبْدٍ مَنَعَ مِنْ زَكَاةِ مَالِهِ شَيْئاً إِلاَّ جَعَلَ اَللَّهُ ذَلِكَ يَوْمَ اَلْقِيَامَةِ ثُعْبَاناً مِنْ نَارٍ مُطَوَّقاً فِي عُنُقِهِ يَنْهَشُ مِنْ لَحْمِهِ حَتَّى يَفْرُغَ مِنَ اَلْحِسَابِ وَ هُوَ قَوْلُ اَللَّهِ عَزَّ وَ جَلَّ « سَيُطَوَّقُونَ مٰا بَخِلُوا بِهِ يَوْمَ اَلْقِيٰامَةِ » يَعْنِي مَا بَخِلُوا بِهِ مِنَ اَلزَّكَاةِ ».
Muhammad ibn Muslim reported from Abu Ja’far Imam Muhammad ibn Ali Al-Baqir (a.s) who said: "There is no servant who withholds any part of the Zakat of his wealth except that Allah (swt) will turn it on the Day of Resurrection into a snake of fire, coiled around his neck, biting into his flesh until the reckoning is complete. This is the meaning of Allah’s (swt) statement: 'They will be encircled by what they withheld on the Day of Resurrection' (Surah Ali ‘Imran 3:180), referring to what they withheld from Zakat."