Abd Allah ibn Mas'ud said: "The one who withholds Zakat is not a Muslim."(27) The evidence for this is what was narrated, that when Abu Bakr, may Allah be pleased with him, fought them, and the war took its toll on them, they said: "We will pay it." He replied: "I will not accept it until you testify that our slain are in Paradise and your slain are in the Fire."(28) It was not reported that any of the Companions denied this, which indicates their disbelief. The argument for the first position [that they do not become disbelievers] is that Umar and other Companions refrained from fighting at the beginning of the matter, and had they believed in their disbelief, they would not have hesitated to fight them. Then, they agreed upon fighting, yet the disbelief remained a subject of original negation. Furthermore, Zakat is a branch of the branches of the religion, so one who omits it does not become a disbeliever merely by omitting it, just like the Hajj. And if he does not become a disbeliever by omitting it, he does not become a disbeliever by fighting over it, just like the rebels (ahl al-baghy). As for those to whom Abu Bakr said this statement, it is possible that they denied its obligation, for it was narrated that they said: "We only used to pay to the Messenger of Allah (peace and blessings of Allah be upon him) because his prayer was a source of tranquility for us, but the prayer of Abu Bakr is not a source of tranquility for us, so we will not pay to him." This indicates that they denied the obligation of payment to Abu Bakr, may Allah be pleased with him. Moreover, this is a specific case, and it is not verified that those to whom Abu Bakr said this statement were apostates; it is possible they were, or that they denied the obligation of Zakat, or something else. Thus, it is not permissible to use it as a ruling in the subject of dispute. It is also possible that Abu Bakr said that because they had committed major sins and died without repentance, so he judged them to be in the Fire according to outward appearances, just as he judged the fallen mujahideen to be in Paradise according to outward appearances, while the matter rests with Allah Almighty in all cases. He did not judge them to be there eternally; the judgment of being in the Fire does not necessitate a judgment of eternity therein. The Prophet (peace and blessings of Allah be upon him) reported that some people from his nation will enter the Fire, then Allah Almighty will bring them out of it and admit them into Paradise.(30)