Anas bin Malik (may Allah be pleased with him) said that the Messenger of Allah (peace and blessings be upon him) said: "One who transgresses in (taking) zakah is like one who withholds it." Imam al-Bukhari said: The correct chain in our view is Sinan bin Sa'd, and Sa'd bin Sinan is a mistake.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7280
Sayyiduna Anas bin Malik (may Allah be pleased with him) said that the Messenger of Allah (peace and blessings be upon him) said: "There is no faith for one who has no trustworthiness, and one who transgresses in collecting zakah is like one who withholds it."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7281
The Shaykh (al-Bayhaqi) said: Al-Hasan al-Basri (may Allah have mercy on him) said concerning a man upon whom zakah became obligatory but who did not pay it until his wealth was gone: "It is a debt upon him until he pays it."
Mu'adh bin Mu'adh (may Allah have mercy on him) narrated it from Ash'ath (may Allah have mercy on him), from al-Hasan (may Allah have mercy on him).
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7282