Surah Fussilat 41:7

ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْـَٔاخِرَةِ هُمْ كَـٰفِرُونَ

Those who do not give zakāh, and in the Hereafter they are disbelievers.

Translation: Saheeh International

Tafsir

who do not pay the alms and who are disbelievers in the Hereafter the repetition of hum ‘they’ is for emphasis.

Excerpt from Tafsir al-Jalalayn, commentary on 41:7, via Quran.com. The reader has the full commentary and 9 more tafsirs.