Well, that's the question: what type of elements are included in the non-units of a finite commutative ring? I know that there are zero divisors, but I don't know about other type of elements. In a finite ring, all non units elements are zero divisors?
In the case of the infinite commutative rings is very different? Is clear that for example in $\mathbb{Z}[x]$ there are elements that are non units and aren't zero divisors, like the element $x$, and of course, in $\mathbb{Z}_4\times \mathbb{Z}[x]$ there exists zero divisors, just as $(2,0)$. Are other type of non units in infinite rings?
EDIT: When I made this question was considering the fact that I'm talking about a ring that has non units. I understand the fact that integral domains doesn't have non units (Please forgive me for not specify this before P Vanchinathan)