If you want to understand this completely, it is through two matters: The first is to know that the disbelievers whom the Messenger of Allāh (ṣallá Allāhu ʿalayhi wa-sallam) fought, killed, plundered their wealth, and deemed their women permissible, acknowledged Allāh, the Exalted, in the oneness of lordship, which means that no one creates, provides, gives life, causes death, or manages affairs except Allāh alone. As Allāh, the Exalted, said: "Say, 'Who provides for you from the sky and the earth? Or who owns hearing and sight? And who brings the living out of the dead and brings the dead out of the living? And who arranges [every] matter?' They will say, 'Allāh.'" (Yūnus, 31). This is a significant and important issue, which is to know that the disbelievers testify to all of this and acknowledge it, yet this did not enter them into Islam nor did it protect their blood or wealth. They also gave charity, performed pilgrimage, performed ʿumrah, worshipped, and refrained from some prohibitions out of fear of Allāh, the Exalted, but the second matter is what made them disbelievers and made their blood and wealth permissible, which is that they did not testify to Allāh's oneness in divinity. This means that none is invoked or hoped for except Allāh alone, with no partner, and none is sought for help besides Him, nor is sacrifice made for anyone other than Him, nor vows made for anyone other than Him, not for a close angel nor a sent prophet. Whoever seeks help from other than Him has disbelieved, whoever sacrifices for other than Him has disbelieved, whoever vows for other than Him has disbelieved, and similar acts.
فإذا أردت أن تعرف هذا معرفة تامة، فذلك بأمرين: الأول: أن تعرف أنّ الكفار الذين قاتلهم رسول الله ﵌، وقتلهم ونهب أموالهم، واستحلّ نساءهم، كانوا مقرين لله سبحانه، بتوحيد الربوبية، وهو أنه لا يخلق، ولا يرزق، ولا يحيي، ولا يميت، ولا يدبّر الأمور إلاّ الله وحده. كما قال الله تعالى: ﴿قُلْ مَنْ يَرْزُقُكُمْ مِنَ السَّمَاءِ وَالْأَرْضِ أَمَّنْ يَمْلِكُ السَّمْعَ وَالْأَبْصَارَ وَمَنْ يُخْرِجُ الْحَيَّ مِنَ الْمَيِّتِ وَيُخْرِجُ الْمَيِّتَ مِنَ الْحَيِّ وَمَنْ يُدَبِّرُ الْأَمْرَ فَسَيَقُولُونَ اللَّهُ﴾ [يونس: ٣١]. وهذه مسألة عظيمة مهمة، وهي أن تعرف أنّ الكفار شاهدون بهذا كله ومقرّون به ومع ذلك لم يدخلهم ذلك في الإسلام ولم يحرم دماءهم ولا أموالهم. وكانوا أيضا يتصدّقون ويحجون ويعتمرون ويتعبّدون ويتركون أشياء من المحرمات خوفا من الله ﷿، ولكن الأمر الثاني هو الذي كفّرهم وأحلّ دماءهم وأموالهم، وهو أنهم لم يشهدوا لله بتوحيد الألوهية. وهو أنه لا يُدعى ولا يُرجى إلاّ الله وحده لا شريك له ولا يُستغاث بغيره ولا يُذبح لغيره ولا يُنذر لغيره، لا لملَك مقرّب ولا نبي مرسل. فمن استغاث بغيره فقد كفر، ومن ذبح لغيره فقد كفر، ومن نذر لغيره فقد كفر وأشباه ذلك.