"Those who do not give the Zakat"; that is: those who do not profess the Oneness of Allah.
Tafsir of Surah Fussilat from verse 8 to verse 11.
﴿الَّذِينَ لَا يُؤْتُونَ الزَّكَاةَ﴾ أَي: لَا يوحدون الله.
تَفْسِير سُورَة فصلت من الْآيَة ٨ إِلَى آيَة ١١.