Sunan an-Nasai Book 23, Hadith 2441

أَخْبَرَنَا مُجَاهِدُ بْنُ مُوسَى، قَالَ حَدَّثَنَا ابْنُ عُيَيْنَةَ، عَنْ جَامِعِ بْنِ أَبِي رَاشِدٍ، عَنْ أَبِي وَائِلٍ، عَنْ عَبْدِ اللَّهِ، قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ مَا مِنْ رَجُلٍ لَهُ مَالٌ لاَ يُؤَدِّي حَقَّ مَالِهِ إِلاَّ جُعِلَ لَهُ طَوْقًا فِي عُنُقِهِ شُجَاعٌ أَقْرَعُ وَهُوَ يَفِرُّ مِنْهُ وَهُوَ يَتْبَعُهُ ‏"‏ ‏.‏ ثُمَّ قَرَأَ مِصْدَاقَهُ مِنْ كِتَابِ اللَّهِ عَزَّ وَجَلَّ ‏{‏ وَلاَ تَحْسَبَنَّ الَّذِينَ يَبْخَلُونَ بِمَا آتَاهُمُ اللَّهُ مِنْ فَضْلِهِ هُوَ خَيْرًا لَهُمْ بَلْ هُوَ شَرٌّ لَهُمْ سَيُطَوَّقُونَ مَا بَخِلُوا بِهِ يَوْمَ الْقِيَامَةِ ‏}‏ الآيَةَ ‏.‏

It was narrated that 'Abdullah said:"The Messenger of Allah said: 'There is no man who has wealth and does not pay the dues of his wealth, but a baldheaded Shuja'a will be made to encircle his neck, and he will run away from the Book of Allah: 'And let not those who covetously withhold of that which Allah has bestowed on them of His Bounty (wealth)' think that it is good for them (and so they do not pay the obligatory Zakah). Nay, it will be worse for them; the things which they covetously withheld, shall be tied toothier necks like a collar on the Day of Resurrection