Ayah

Word by Word
ٱلَّذِينَ
Those who
لَا
(do) not
يُؤۡتُونَ
give
ٱلزَّكَوٰةَ
the zakah
وَهُم
and they
بِٱلۡأٓخِرَةِ
in the Hereafter
هُمۡ
they
كَٰفِرُونَ
(are) disbelievers
ٱلَّذِينَ
Those who
لَا
(do) not
يُؤۡتُونَ
give
ٱلزَّكَوٰةَ
the zakah
وَهُم
and they
بِٱلۡأٓخِرَةِ
in the Hereafter
هُمۡ
they
كَٰفِرُونَ
(are) disbelievers

Translation

Those who practise not regular Charity, and who even deny the Hereafter.

Tafsir

who do not pay the alms and who are disbelievers in the Hereafter ([the repetition of] hum, 'they', is for emphasis).

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