ثُمَّ رَدَدْنَـٰهُ أَسْفَلَ سَـٰفِلِينَ
Then We return him to the lowest of the low,1
ٱلَّذِينَ لَا يُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْـَٔاخِرَةِ هُمْ كَـٰفِرُونَ
Those who do not give zakāh, and in the Hereafter they are disbelievers.
فَبَشِّرْهُم بِعَذَابٍ أَلِيمٍ
So give them tidings of a painful punishment,