What is meant by the Prophetic narration in which the Messenger of Allah, peace and blessings be upon him, cursed the one who levies zakat and the one who evades it?

It has been stated in authentic hadiths that "the one who withholds charity" (lawi al-sadaqa) and "the one who transgresses in it" (al-mu'tadi fiha) are accursed, meaning expelled from the mercy of Allah. "The one who withholds charity" is he who prevents the obligatory zakat, and "the one who transgresses in it" is also like one who prevents it. Several interpretations have been reported concerning the meaning of "the one who transgresses in it," among them: the collector who exceeds the due amount in taking zakat, or the owner who transgresses by concealing some of it, or the one who gives it to someone undeserving, or the one who takes the best of the wealth when collecting, or the one who exceeds the limit in charity, or the one who gives and then reminds and harms.