(Al-Muaminoon) 23 : 4
وَالَّذِينَ هُمْ لِلزَّكَاةِ فَاعِلُونَ

And they are those who implement the welfare tax.

Implementation of welfare tax is compulsory if there is a group of believers. Today, there is no group of believers anywhere in the world. So, the odd believer who testifies Adhikr will keep on spending from whatever Lord has provided him as explained in verses 2: 3, 62, and 9: 60. See explanation 2: 110; 20: 76 and 130-132.