All perfect praise be to Allaah, The Lord of the worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His slave and messenger.
Abu Bakr fought those who refused to pay Zakah basing his decision on the consensus of the Companions . Consensus is a decisive truth in the religion of Allaah The Almighty, a great fundamental of the religion and a source of the Sharee‘ah. Al-Qhaadhi Abu Ya‘la said: "Consensus is a decisive proof that should be applied and it is impermissible to act contrary to it. It is impossible that the Ummah has a consensus on error."
We do not mean by this that consensus takes precedence over the texts of the Quran and Sunnah. Rather, the consensus is construed from them and comes next to them in status. We mean that the forbiddance made by the Prophet, sallallaahu ‘alayhi wa sallam, to kill those who offer the prayers is not of a general indication since the apostate is to be killed even if he does not abandon the prayer. This is also supported by the fact that the one who offers the prayers may be killed by way of retribution, as a corporal punishment for committing adultery if he is married or if he previously married or in case he transgresses and wages war and other similar cases where killing is reported to be the relevant corporal punishment regardless of whether the person offers the prayers or not.
This specification of the indication of the Hadeeth is construed by Abu Bakr as he said: "By Allaah, surely I will fight whoever separates prayer and Zakah, for indeed Zakah is the right pertaining to money. By Allaah, if they withhold from me a rope which they used to pay to the Messenger of Allaah, sallallaahu ‘alayhi wa sallam, I will fight them for it."
This is also what ‘Umar understood from the Hadeeth when he heard the words of Abu Bakr so he said, "By Allaah! No sooner had I seen that Allaah The Almighty Expanded Abu Bakr's breast for this decision than I knew that it was the truth." [Al-Bukhari and Muslim]