What is the ruling on one who dies bearing witness that there is no god but Allah and establishing prayer, but did not give zakat and was not pleased with it? Is the funeral prayer to be offered over him?

Zakat is one of the pillars of Islam. Abandoning it while denying its obligation is an act of disbelief (kufr), so one who denies its obligation is not prayed over, nor is he buried in Muslim graveyards. However, abandoning it due to stinginess, while believing in its obligation, is a major sin and an act of transgression (fisq), but it does not constitute disbelief. Therefore, if he dies, he is washed and prayed over.