Punishment of not paying Zakat
Thawāb al-Aʿmāl wa ʿiqāb al-Aʿmāl|Volume 1|Book 3|Chapter 42
وَ ذَکَرَ أَحْمَدُ بْنُ أَبِی عَبْدِ اللَّهِ أَنَّ فِی رِوَایَهِ أَبِی بَصِیرٍ قَالَ سَمِعْتُ أَبَا عَبْدِ اللَّهِ ع یَقُولُ مَنْ مَنَعَ الزَّکَاهَ سَأَلَ الرَّجْعَهَ عِنْدَ الْمَوْتِ وَ هُوَ قَوْلُ اللَّهِ عَزَّ وَ جَلَ حَتَّی إِذا جاءَ أَحَدَهُمُ الْمَوْتُ قالَ رَبِّ ارْجِعُونِ لَعَلِّی أَعْمَلُ صالِحاً فِیما تَرَکْتُ
5. It is narrated that Imam Ja’far Sadiq عليه السلام said that one who does not pay Zakat, will desire to return to this world once again after his death. This verse of the Holy Quran points out the same fact: Until when death overtakes one of them, he says: Send me back, my Lord, send me back; Haply I may do good in that which I have left.”