تَارِكُ الزَّكَاةِ وَ قَدْ وَجَبَتْ لَهُ كَمَانِعِهَا وَ قَدْ وَجَبَتْ عَلَيْهِ.
“Abu ‘Abd Allah (a.s.), has said, ‘One who refuses to receive Zakat, when it is obligatory on him to receive is like one who refuses to pay Zakat when it is obligatory up on him to pay.’”