Ruling on one who does not pay zakat al-fitr although he is able to

What is the ruling on one who can afford to pay zakat al-fitr but does not pay it?.

Praise be to Allah, and blessings and peace be upon the Messenger of Allah:

The one who does not pay zakat al-fitr has to repent to Allah and seek His forgiveness, because he is sinning by withholding it. He also has to pay it to those who are entitled to it, but after Eid prayer it is simply regarded as ordinary charity.

And Allah is the Source of strength.