Wa alaykum assalaam wa rahmatullahi wa barakaatuh

To proceed

Yes, the disbeliever would be punished for his disbelief and for committing sins



Allah (The High, The Exalted) said

"What has caused you to enter Hell?, They will say: We were not of those who used to offer their Salat (prayers), Nor we used to feed Al-Miskin (the poor) And we used to talk falsehood (all that which Allah hated) with vain talkers, And we used to belie the Day of Recompense, Until there came to us (the death) that is certain´´ (Surat Al-Muddathir: 42-47).

So the Kuffar are addressed with the branches of Sharee´ah and they are to be punished for not performing it, and the deeds will not be accepted from them if they perform it except with Imaan.

ash-Shinqeeti said in Adwaa´ul-Bayaan

´His Saying: ´´And woe to Al-Mushrikun (the disbelievers in the Oneness of Allah, polytheists, idolaters,). Those who give not the Zakat and they are disbelievers in the Hereafter´´. (Surat Fussilat: 6-7)

The scholars of Usool have used this verse as an evidence that the Kuffaar are addressed with the branches of Sharee´ah, because Allah (The High, The Exalted) made it clear that they are Mushrikeen and that they disbelief in the Hereafter, and He has threatened them with Wayl for their Shirk and disbelieving in the Hereafter, and for not giving Zakaat, whether it is the known Zakaat of money (giving charity), or the Zakaat (purification) of one´s self by being obedient and avoiding sinful acts

And some of the scholars said that the second saying (Zakat meaning purification) is more plausible, because Surat Fussilat was revealed in Makkah before Hijrah, and the known Zakaat of money was obligated in the second year after Hijrah, as we have previously explained when speaking about Surat Al An´aam, verse 141, where Allaah said

´´But pay the due thereof (it's Zakat, according to Allah´s Orders 1/10th or 1/20th) on the day of its harvest´´


Both ways, the verse proves that the Kuffaar are addressed with the branches of Islaam

They are obliged to submit to his commands and to refrain from what He prohibited, and this verse has shown that they are addressed with the branches and that they will be punished for their disbelief and their sins

In addition, this affair was also clear in other verses, like the saying of Allaah-
What has caused you to enter Hell? They will say: We were not of those who used to offer their Salat (prayers), Nor we used to feed Al-Miskeen (the poor) And we used to talk falsehood (all that which Allah hated) with vain talkers, And we used to belie the Day of Recompense, Until there came to us (the death) that is certain´ (Surat Al-Muddathir:42-47)

So, Allaah has shown that from the reasons of them entering Hell, was abandoning Salaah and not feeding the poor, and Allah made these matters alongside Kufr and disbelief of the Hereafter from the reasons of them (Kuffaar) entering Hell

Another example of that, is the saying of Allaah-
(It will be said): "Seize him and fetter him, Then throw him in the blazing Fire," Then fasten him with a chain whereof the length is seventy cubits (Surat Al-Haaqqah:30-32)

And then Allaah clarified the reason of the punishment saying-
Verily, He used not to believe in Allaah, the Most Great, And urged not on the feeding of Al-Miskeen (the poor), So no friend has he here this Day, Nor any food except filth from the washing of wounds (Surat Al-Haaqqah:33-36)

And there are other verses´ (ash-Shinqeeti: Adwaa´ul-Bayaan)


As for your second question, the simile here is likening sin to sin and reward to reward


Al-Hasan Al-Basri said about-


He said: Wizra (translator note: Meaning he burdens himself with the sin of all mankind).


Also-


He said Ajra (reward)´

Therefore, this simile benefits us in being extremely wary of killing a soul, and to be very eager to perform the pre-mentioned acts of worship for it´s great reward, and Allaah knows best