The Prophet ﷺ said, "No servant withholds the zakat of his wealth except that a bald serpent will be assigned to him, following him as he flees from it, while it pursues him saying, 'I am your treasure.'"Then Abdullah recited what confirms this from the Book of Allah, "That which they withheld will be put around their necks on the Day of Resurrection" [Aal Imran 3:180].Sufyan once said, "It will be placed around his neck."
حدثنا سفيان عن جامع عن أبي وائل
عن النبي ﷺ لا يمنع عبد زكاة ماله إلا جعل له شجاع أقرع يتبعه يفر منه وهو يتبعه فيقول أنا كنزك ثم قرأ عبد الله مصداقه في كتاب الله {سيطوقون ما بخلوا به يوم القيامة} قال سفيان مرة يطوقه في عنقه
Its chain of transmission is sahih. Ibn Kathir quoted it, 2:306, from this passage, then said, "This is how Tirmidhi, Nasai, and Ibn Majah narrated it, from the hadith of Sufyan bin Uyayna, from Jami bin Abu Rashid." Tirmidhi added, "and Abdul-Malik bin Aayan," both of them from Abu Waail Shaqiq bin Salama, from Abdullah bin Masud, with this same wording. Tirmidhi said, "Hasan sahih." Hakim also narrated it in his Mustadrak, from the hadith of Abu Bakr bin Ayyash and Sufyan Thawri, both of them from Abu Ishaq Sabi, from Ibn Masud, with this same wording. Ibn Jareer narrated it through more than one route from Ibn Masud, as a mawquf report.Ibn Athir said, "Ash-shujaa, with damma or kasra, means the male snake, though it is also said to mean a snake in general." He also said, "Al-aqrah means one that has no hair on its head, meaning a snake whose head has shed its skin from the abundance of its venom and the length of its life."