Al-Imran (The House of Imran)
Chapter 3: Verse 97 (Partial)
Duty of Hajj
"Pilgrimage to the House is a duty men owe to Allah, those who can afford the journey; but if any deny faith, Allah stands not in need of any of His creatures."
In this verse, failure to perform Hajj, in spite of possessing means to undertake it, is interpreted as Kufr and its elucidation is found in two Ahadith of the Holy Prophet:
1. "Whosoever possesses provisions and conveyance for a journey to the House of God and in spite of this does not perform Hajj, then his death in this condition and the death of a Jew and a Christian are both similar."
2. "Whosoever, not prevented from proceeding for Hajj by any clear preoccupation of his, or by an order of an oppressive ruler, or due to any deterrent disease, fails to perform the Hajj and dies in this condition, it is his volition either to die as a Jew or as a Christian."
Explaining this very Hadith, Umar (may Allah be pleased with him) said: “I wish to impose Jizyah (tax) on those who do not perform Hajj in spite of possessing the required means. They are not Muslims. They are not Muslims."
From the commandments of Allah and from its explanation by the Holy Prophet and his caliph (peace be on them), you must have judged that this Fard (obligatory act) is not such as may be fulfilled or neglected as you like, but it is one which is obligatory once in a lifetime on every such Muslim who can afford the expenses of making journey to and from Kaba and is not physically incapable, no matter in which part of the world he resides and whatever may be his responsibility in regard to maintaining his family and his business or service.
Those who, despite the necessary means, avoid Hajj and put it off year after year on the pretext of thousand and one preoccupation should be mindful of their Iman. As for those who never care to think for once in their whole life that there is such an obligatory duty as Hajj, and go about travelling throughout the world, and pass by the coast of Hejaz, which is at a few hours' distance from Mecca, in the course of their frequent trips to other countries, they are certainly not Muslims. They lie if they call themselves Muslims, and that person who considers them Muslims is ignorant of the Quran. They may pose that their heart ache for the Muslims. In any case, their hearts are devoid of any feeling for obedience to God and they are bereft of faith in His Commandments.
"Towards Understanding The Quran" - Sayyid Abul Ala Mawdudi