عَنِ ابْنِ عُمَرَ رَضِيَ اللَّهُ عَنْهُمَا عَنِ النَّبِيِّ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ: ((إِنَّ الَّذِي لَا يُؤَدِّي زَكَاةَ مَالِهِ يُمَثَّلُ اللَّهُ عَزَّ وَجَلَّ لَهُ مَالَهُ يَوْمَ الْقِيَامَةِ شُجَاعًا أَقْرَعَ لَهُ زَبِيبَتَانِ، ثُمَّ يَلْزَمُهُ يُطَوِّقُهُ يَقُولُ أَنَا كَنْزُكَ أَنَا كَنْزُكَ))
It is narrated from Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) that the Noble Prophet (peace and blessings be upon him) said: Whoever does not pay the zakat of his wealth, Allah Almighty will turn his wealth into a bald snake with two spots on the Day of Resurrection. That snake will remain with that person, rather it will become a collar around his neck, and it will say: I am your treasure, I am your treasure.