The Messenger of Allah ﷺ said, "Whoever Allah gives wealth to and he does not pay its zakat, on the Day of Resurrection it will be made to appear to him as a bald-headed serpent with two black spots over its eyes. It will be hung around his neck on the Day of Resurrection, then it will seize him by his jaws, meaning the corners of his mouth, and say, 'I am your wealth, I am your treasure.'" Then he recited, "And let not those who withhold what Allah has given them of His bounty think it is good for them" [Al Imran 3:180].
قال رسول الله ﷺ: من آتاه الله مالا فلم يؤد زكاته مثل له يوم القيامة شجاعا أقرع له زبيبتان يطوقه يوم القيامة، ثم يأخذ بهزمتيه- يعني شدقيه- ثم يقول: أنا مالك، أنا كنزك، ثم تلا: {ولا تحسبن الذين يبخلون بما ءاتىهم الله من فضله هو خيرا لهم} [سورة آل عمران: ١٨٠].
Bukhari related it in the chapter on zakat (1403), from Ali bin Abdullah, who said, Hashim bin Qasim narrated to us, who said, Abdul-Rahman bin Abdullah bin Dinar narrated to us, from his father, from Abu Salih Samman, from Abu Hurairah, and he mentioned the hadith.His saying, "he has two zabibatan," several explanations have been given for its meaning, the most apparent of which is that the zabibatan are two lumps of flesh on its head resembling two horns. See Fath al-Bari (3/270).His saying, "yutawwiquhu," means that snake will become a collar around his neck.