What is the ruling on one who withholds Zakat despite being able to pay it and having reached the minimum threshold for years, and what should the heirs do if he dies?

Withholding zakat out of stinginess is one of the gravest sins. Its punishment in the hereafter is that his wealth will be transformed into a venomous, bald snake that will encircle him on the Day of Judgment, as stated in the verse: "And let not those who withhold what Allah has given them of His bounty think that it is good for them. Rather, it is bad for them. They will be encircled by what they withheld on the Day of Resurrection." As for in this world, withholding it leads to Allah's affliction with years of famine and drought, and the withholding of rain from the sky. The state may intervene and seize the zakat from him forcibly, along with half of his wealth, and it may even escalate to declaring war on those who refuse to pay it. As for the heirs of wealth on which zakat has not been paid, they must disburse the zakat dues from it, as it takes precedence over all other debts after the expenses of preparing the deceased. Then the will is executed, and then the remainder is divided among the heirs.