One who dies upon shirk (associating partners with Allah) is not forgiven and will abide in the Fire forever
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The second question of Fatwa number ( 4400 ) :
Q: There are those who say: Anyone who adheres to the message of Muhammad (peace and blessings be upon him) and faces the qiblah in prayer, even if he prostrates to his shaykh, is not a disbeliever and is not called a mushrik (one who associates partners with Allah). They even said that Muhammad ibn 'Abd al-Wahhab , who spoke about the mushrikin (those who associate partners with Allah) abiding in the Fire forever if they do not repent, has erred and made a mistake. They said that the mushrikin in this Ummah (Muslim community) will be punished and then taken out to Paradise. They also said that no one in the Ummah of Muhammad will abide in the Fire forever.
A: Anyone who believes in the message of our Prophet Muhammad (peace and blessings be upon him) and all that he brought in the Shari'ah (Islamic sacred law), if he then prostrates to anyone other than Allah, such as a wali (close friend of Allah), a grave owner, or a shaykh of a path, is considered a kafir (disbeliever) who has committed riddah (apostasy) from Islam, and a mushrik (one who associates partners with Allah) who associates others with Allah in worship, even if he pronounces the two testimonies of faith at the time of his prostration. This is because he has done what invalidates his words, namely prostrating to other than Allah. However, he may be excused due to his ignorance, so the punishment is not carried out against him until he is informed and the proof is established against him, and he is given a three-day respite; this is to excuse him so that he may reconsider, hoping that he will repent. If he persists in prostrating to other than Allah after the explanation, he is killed
for his apostasy; based on the saying of the Prophet (peace and blessings be upon him):Sunan Ibn Majah 2535Sahih (Darussalam) It was narrated by the Imam al-Bukhari in his Sahih, from Ibn 'Abbas (may Allah be pleased with them both). The explanation and establishing the proof is to excuse him before carrying out the punishment against him, not to call him a disbeliever after the explanation. He is called a disbeliever because of what he did, such as prostrating to other than Allah, or making a vow as an act of worship, or slaughtering a sheep, for example, for other than Allah. The Book and the Sunnah indicate that one who dies upon shirk (associating partners with Allah) is not forgiven and will abide in the Fire forever; based on the saying of Allah the Exalted: [An-Nisa 4:48] and His saying: [At-Tawbah 9:17] . And success is from Allah. And may Allah send prayers and peace upon our Prophet Muhammad, his family, and his Companions.
Q: There are those who say: Anyone who adheres to the message of Muhammad (peace and blessings be upon him) and faces the qiblah in prayer, even if he prostrates to his shaykh, is not a disbeliever and is not called a mushrik (one who associates partners with Allah). They even said that Muhammad ibn 'Abd al-Wahhab , who spoke about the mushrikin (those who associate partners with Allah) abiding in the Fire forever if they do not repent, has erred and made a mistake. They said that the mushrikin in this Ummah (Muslim community) will be punished and then taken out to Paradise. They also said that no one in the Ummah of Muhammad will abide in the Fire forever.
A: Anyone who believes in the message of our Prophet Muhammad (peace and blessings be upon him) and all that he brought in the Shari'ah (Islamic sacred law), if he then prostrates to anyone other than Allah, such as a wali (close friend of Allah), a grave owner, or a shaykh of a path, is considered a kafir (disbeliever) who has committed riddah (apostasy) from Islam, and a mushrik (one who associates partners with Allah) who associates others with Allah in worship, even if he pronounces the two testimonies of faith at the time of his prostration. This is because he has done what invalidates his words, namely prostrating to other than Allah. However, he may be excused due to his ignorance, so the punishment is not carried out against him until he is informed and the proof is established against him, and he is given a three-day respite; this is to excuse him so that he may reconsider, hoping that he will repent. If he persists in prostrating to other than Allah after the explanation, he is killed
for his apostasy; based on the saying of the Prophet (peace and blessings be upon him):
Whoever changes his religion, execute him.
من بدَّل دينه فاقتلوهIndeed, Allah does not forgive association with Him, but He forgives what is less than that for whom He wills
إِنَّ اللَّهَ لاَ يَغْفِرُ أَنْ يُشْرَكَ بِهِ وَيَغْفِرُ مَا دُونَ ذَلِكَ لِمَنْ يَشَاءُIt is not for the polytheists to maintain the mosques of Allah [while] witnessing against themselves with disbelief. [For] those, their deeds have become worthless, and in the Fire they will abide eternally.
مَا كَانَ لِلْمُشْرِكِينَ أَنْ يَعْمُرُوا مَسَاجِدَ اللَّهِ شَاهِدِينَ عَلَى أَنْفُسِهِمْ بِالْكُفْرِ أُولَئِكَ حَبِطَتْ أَعْمَالُهُمْ وَفِي النَّارِ هُمْ خَالِدُونَ
Source
www.alifta.gov.sa
The Arabic text is copied verbatim from the original source, without any edits.