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Оят: 180

وَلَا يَحۡسَبَنَّ ٱلَّذِينَ يَبۡخَلُونَ بِمَآ ءَاتَىٰهُمُ ٱللَّهُ مِن فَضۡلِهِۦ هُوَ خَيۡرٗا لَّهُمۖ بَلۡ هُوَ شَرّٞ لَّهُمۡۖ سَيُطَوَّقُونَ مَا بَخِلُواْ بِهِۦ يَوۡمَ ٱلۡقِيَٰمَةِۗ وَلِلَّهِ مِيرَٰثُ ٱلسَّمَٰوَٰتِ وَٱلۡأَرۡضِۗ وَٱللَّهُ بِمَا تَعۡمَلُونَ خَبِيرٞ

 180. And let not those who covetously withhold of that which Allâh has bestowed on them of His Bounty (Wealth) think that it is good for them (and so they do not pay the obligatory Zakât ). Nay, it will be worse for them; the things which they covetously withheld shall be tied to their necks like a collar on the Day of Resurrection^[1]. And to Allâh belongs the heritage of the heavens and the earth; and Allâh is Well-Acquainted with all that you do.

(V.3:180) "Let not those who covetously withhold of that which Allâh has bestowed upon them of His Bounty ... shall be tied to their necks like a collar."
Narrated Abu Hurairah رضي الله عنه: Allâh’s Messenger (صلى الله عليه وسلم) said, "Anyone whom Allâh has given wealth but he does not pay its Zakât; then, on the Day of Resurrection, his wealth will be presented to him in the shape of a bald-headed poisonous male snake with two poisonous glands* in its mouth and it will encircle itself round his neck and bite him over his cheeks and say, ‘I am your wealth; I am your treasure.’" Then the Prophet صلى الله عليه وسلم recited this Divine Verse: "And let not those who covetously withhold of that which Allâh has bestowed upon them of His Bounty." (V.3:180).
* Fath Al-Bâri, Vol.4, Pages No.11-13 (Sahih Al-Bukhâri, Vol.6, Hadîth No.88).