And shirk, so beware of it, for shirk is manifest *** This category is not acceptable of forgiveness (Explaining the danger of shirk and mentioning the scholars' disagreement regarding minor shirk: whether Allah forgives it, and that it is under His will)

The Shaykh : He mentioned shirk, which is the opposite of this tawhid (the oneness of Allah). Which category of tawhid is it? Tawhid al-uluhiyyah (oneness of worship). We call it tawhid al-talab (oneness of seeking), because tawhid al-khabar (oneness of information) was discussed previously and concluded.
He says:
"And shirk, so beware of it, for shirk is manifest *** This category is not acceptable of forgiveness"
Beware of all shirk, both the manifest and the hidden. But some shirk is manifest and does not accept forgiveness, due to the saying of Allah the Exalted: .
The scholars (may Allah have mercy on them) differed regarding minor shirk, such as swearing by other than Allah, a little riya' (showing off in worship), and the like. Does Allah forgive it or not? Some of them said that it is not forgiven, due to the generality of the saying of Allah the Exalted: . And some of them said: Rather, it is forgiven, because the shirk that is not forgiven is that about which Allah said: . This second opinion is the apparent meaning of the words of Ibn al-Qayyim (may Allah have mercy on him). For this reason, he said: "So shirk is manifest, this category", meaning the manifest shirk, "is not acceptable of forgiveness".