Bismillahir Rahmanir Rahim:

How many enter the Fire because of Misuse or Non-Payment of Zakah:
God Almighty has said about those who consume the orphan’s wealth, meaning the consumption of the wealth of the fuqara’ and masakin: “Those who consume the wealth of the orphan in an act of wrongdoing, eat fire in their bellies and will burn in the flames of hell” (al-Nisa’ 10).
From above the seven heavens, God- Almighty and Exalted is He- defined the disbursements of zakat and the people deserving zakat, and He did not leave zakat to the whims and ambitions of the greedy. For the Exalted said: “Charity is for the fuqara’, the masakin, those who work on the matters of charity, for those whose hearts are to be conciliated, for freeing slaves, those in debt, in the path of God, and for the wayfarer. It is a duty imposed by God, and God is wise and knowing” (al-Tawba 60).
The scholars have agreed that it is not allowed to disburse zakat to those who are not mentioned by God Almighty. So zakat is not permitted to a rich person who has sufficient means or to a strong person capable of making a living.
The Prophet (SAWS) said: “Charity is not permitted to a rich or strong person”- (narrated by Abu Dawud and al-Tirmidhi from a hadith of Abdullah bin ‘Amro).
Ibn Qudama said: “A rich person is not to be given from the shares of the fuqara’ and masakin, and there is no disagreement about this among scholars. For God Almighty has made zakat for the fuqara’ and masakin and the rich person is not part of those categories of people” (al-Mughni 2/522).
Therefore, it is forbidden for the Muslim to ask for zakat money and take from it unless he knows from himself that he comes under the categories of people entitled to it.
So if one not entitled to zakat money dares to take from it, whether driven to do so by greed, a desire for more, indifference or abandoning work, and then claims poverty and destitution, that person commits a great crime by consuming wealth forbidden to him, and depriving the entitled ones among the poor of their right, and deceiving the Muslims.
Ahmad narrated in his Musnad in an authentic transmission on the authority of Hubshi in Junada: that the Prophet (SAWS) said: “Whoever asks [for zakat] without being poor, it is as though that person is eating fire.”