Explanation of the author's statement: The chapter on what constitutes shirk (associating partners with Allah): making vows to other than Allah, and the saying of Allah the Exalted: "They fulfill their vows and fear a Day whose evil is all-pervading."

The Shaykh :"The chapter on shirk (associating partners with Allah): Vowing to other than Allah"
Vowing to other than Allah means saying, "I have a vow upon me to so-and-so," or "I have a vow upon me to this grave," or "I have a vow upon me to this wali (close friend of Allah)," or "I have a vow upon me to Jibril," or the like. This is what is meant by vowing to other than Allah. There is a difference between vowing to other than Allah and vowing to commit a sin. Vowing to commit a sin is when one says, "I have a vow upon me to Allah that I will do such and such of the sins of Allah." In this case, the vow is to Allah, but the thing vowed is a sin. As for vowing to other than Allah, one has not vowed to Allah at all; rather, he said, "I have a vow upon me to so-and-so," or "I have a vow upon me to Jibril," or "I have a vow upon me to the Messenger," or the like. Its counterpart is swearing by other than Allah, and swearing by Allah to do something forbidden, such as saying, "By Allah, I will steal this." Swearing by Allah to do something forbidden—what is its counterpart? Its counterpart is vowing to commit a sin. And swearing by other than Allah, such as saying, "Yes, by the Prophet, I will do such and such"—what is its counterpart? Its counterpart is vowing to other than Allah, like saying, "I have vowed to so-and-so such and such." Do you understand now? So, vowing to other than Allah is worship; it is worship of the one to whom the vow is made. And if it is worship of the one to whom the vow is made, then he has directed some of the worship to other than Allah, and thereby he becomes a mushrik (one who associates partners with Allah).
The student: ...

The Shaykh : What... Well, if we understand the difference between vowing to commit a sin and vowing to other than Allah: vowing to other than Allah is shirk (associating partners with Allah), and vowing to commit a sin is valid, but it is not permissible to fulfill it. Vowing to other than Allah is not valid at all, and no kaffarah (expiation) is required for it, but it is shirk (associating partners with Allah) from which repentance is obligatory. It is like swearing by other than Allah: is it valid or not? It is not valid, and there is no kaffarah (expiation) for it. Swearing by Allah to commit a sin is valid, and there is a kaffarah (expiation) if one goes against it. I think it is clear. Very well.
He said: And the saying of Allah the Exalted: This phrase was mentioned for the sake of the righteous , and praising them with this necessitates that it be worship, because a person is not praised and does not deserve to enter Paradise except by something that is worship. Do you understand? If the author had followed it with the saying of Allah the Exalted: , it would have been even clearer, because this is a command , and the command to fulfill it indicates that it is worship, because worship is what is commanded by the Shari'ah (Islamic sacred law). And His saying: What is the meaning of a vow? The meaning of a vow is binding oneself; that a person binds himself to something that does not bind him. This is what a vow is.
Well, the point of the author's argument with the verse that a vow is from shirk (associating partners with Allah) is that Allah the Exalted praised them for it and made it one of the causes by which they entered Paradise. And nothing is a cause for entering Paradise except that it is worship. Therefore, it necessitates that directing it to other than Allah is from shirk (associating partners with Allah).
He said: And His saying: His saying: This is a conditional "ma" (what), and "you spent" is the action of the condition. "From an expense" explains what is in His saying: . And "expense" means giving; giving of wealth is called an expense. It may be in the path of good, and it may be in the path of other than good. And His saying: is conjoined to His saying: . And the answer to the condition is His saying: . And linking that to the knowledge of Allah is evidence that it is a place of recompense, for we do not know a benefit for this news of knowledge except that recompense follows upon it. And the fact that recompense follows upon it indicates that it is from the worship for which a person is recompensed. This is the point of the author's argument with this verse.
And His saying the Exalted: , because He, the Exalted, nothing is hidden from Him , meaning whatever expense you spend, even if it were the weight of a speck, Allah knows it. Whatever vow you vow, Allah knows it and will recompense you for it. The point of argument is that Allah did not inform that He knows it except to indicate that there is recompense in it, for the mere news that Allah knows has no benefit other than that we act for what Allah knows. Well, so a vow is worship, and directing worship to other than Allah is shirk (associating partners with Allah). Directing worship to other than Allah the Exalted is from shirk (associating partners with Allah).