He attributed it to the Prophet ﷺ, who said, "There is no man who fails to pay the zakat on his wealth except that Allah will place around his neck on the Day of Resurrection a bald serpent." Then he recited to us its confirmation from the Book of Allah , "And let not those who are stingy with what Allah has given them of His bounty think..." the verse.On another occasion he said that the Messenger of Allah ﷺ recited its confirmation, "What they were stingy with will be hung around their necks on the Day of Resurrection" [Aal Imran 3:180]."And whoever seizes the property of his Muslim brother by a false oath will meet Allah while He is angry with him." Then the Messenger of Allah ﷺ recited its confirmation from the Book of Allah, "Indeed, those who exchange the covenant of Allah..." the verse.
حدثنا ابن أبي عمر حدثنا سفيان عن جامع وهو ابن أبي راشد وعبد الملك بن أعين عن أبي وائل
يبلغ به النبي ﷺ قال ما من رجل لا يؤدي زكاة ماله إلا جعل الله يوم القيامة في عنقه شجاعا ثم قرأ علينا مصداقه من كتاب الله عز وجل {ولا يحسبن الذين يبخلون بما آتاهم الله من فضله} الآية وقال مرة قرأ رسول الله ﷺ مصداقه {سيطوقون ما بخلوا به يوم القيامة} ومن اقتطع مال أخيه المسلم بيمين لقي الله وهو عليه غضبان ثم قرأ رسول الله ﷺ مصداقه من كتاب الله {إن الذين يشترون بعهد الله} الآية
Its isnad is sahih. Ibn Majah also narrated it in the Book of Zakat, chapter on what has been said about withholding zakat, hadith 1784, from Muhammad bin Abu Umar with the same chain, and Sufyan bin Uyayna explicitly stated that he heard it directly, as recorded by Humaydi, hadith 93, and Ibn Khuzayma graded it sahih, hadith 2256.