There are two pillars of Tawheed, Al Kufr Bil Taghout Rejection of Taghout and Al Emaan Billah Belief in Allah.
What is taghout?
Allah (swt) said: "There is no compulsion in the deen, the right path has become distinct from the wrong path, whoever rejects taghout, and believes in Allah, he has got a firm hold of the most trustworthy handhold that will never break, and Allah is the All hearing, all knowing." [2:256]. The right path being distinct is the Prophet (saw) coming. The most trustworthy handhold is Imaan [Tafseer of: Ibn Mas'oud, ibn Abbas and Ali (ra)] Taghout is- "Anything that has been worshipped or obeyed or followed or submitted to instead of Allah (swt)"Taghout could be:- A person male or female etc e.g. a king (Tony Blair, George Bush) or a Jinn- Shaytaan- Rocks Idols, Law and order/Ideas, Trees and crops, Animal, Doctor, Objects, Anything else that is worshipped instead of Allah (swt).
The heads of taghout:
1. Shaytaan who calls you to obey, worship or follow different from Allah
(Can be Iblees, Jinn or Man); Allah (swt) said:"Did I not command you O children of Adam? That you should not worship shaitan, verily he is a plain enemy to you. And that you should worship me alone, that is the straight path. And indeed he did lead astray a great multitude of you, did you not, then understand?" [36: 60- 62]
2. The ruler who replaces the shari'ah with anything else
Allah (swt) said: "Have you seen those who claim to believe in what was sent to you and sent down before you? And they wish to go to judgement in their disputes (At Tahakum) to the Taghout while they have been ordered to reject them, but Shaytan wishes to lead them far astray." [Nisaa 4: 60]
3. Whosoever judges different from what Allah revealed
Allah (swt) said: "Whosoever Judges by other than what Allah revealed is AL KAFIRUN" [Ma'idah 5:44]. The meaning here is the judge or the ruler or any similar. Also any person who rules/judges by other than what is revealed even in his own home is Kafir.
4. Anyone who claims that he knows the ghaib instead of what Allah has informed us
Allah (swt) said: "(Allah) is the all knower of the Ghaib, and he (Allah) does not reveal to anybody, the ghaib." [72:26] Allah (swt) said: "And with him (Allah (swt))are the keys of the Ghaib. None knows it but he, and he knows whatever is in land and the sea; not a leaf falls but he knows it, there is not a grain in the darkness of the earth nor anything fresh or dry, but is written in a clear record." [6:59]
5. The one who has been worshiped instead of Allah and he consents to be worshipped
Allah (swt) said: "And the one who claims "I am god" we will reward him with hellfire this is how we reward the oppressors." [Anbiyah: 29]The above five are mentioned in Kitaab ut Tawheed: Sheikh Muhammad ibn Abdul Wahab]
The five conditions of al-Kufr bil Taghout:
1. To believe it is baatil
The way you declare kufr in Taghout is to first to believe that it (taghout) is falsehood.Allah (swt) said:"That is because Allah - he is the truth, and what they invoke besides him, it is Batil. And verily, Allah - he is the most high, the most great." [22:62]
2. To keep distance from taghout (Ijtinaab ut taghout)
It is essential that we distance ourselves from All Taghout, Allah (swt) said:"And verily we have sent among every Ummah a Messenger (proclaiming): "Worship Allah (alone), and keep distance from Taghout." Then of them were some whom Allah guided and of them were some upon whom the straying was justified. So travel through the land and see what was the end of those who denied." [Nahl:36]
3. Declaring animosity towards taghout (Al 'Adaawa lil taghout)
You Must Hate Taghout and declare WAR on Taghout, Allah (swt) informed us about Ibrahim (as): "Indeed there has been an excellent example for you in Ibrahim and those with him, when they said to their people: "Verily, we are free from you and whatever you worship besides Allah: we have rejected you, and there has started between us and you hostility and hatred forever until you believe in Allah alone." …" [60:4]
4. Hatred (Al Bughodh)
There is no way for a believer to believe in Allah (swt) and love Allah (swt), and also love the shaytan, or any other taghout. but rather we must hate those who hate Allah (swt), and we must hate all Taghout. Allah (swt) said: "Indeed there has been an excellent example for you in Ibrahim and those with him, when they said to their people: "Verily, we are free from you and whatever you worship besides Allah: we have rejected you, and there has started between us and you hostility and hatred forever until you believe in Allah alone." …" [60:4] Allah (swt) said:"He said: "Do you see now that which you worship, you and your fathers before you? For they are enemies to me except the Lord of the Worlds" [26: 75-77]
5. Declare takfeer on taghout (Takfeer Al Taghout)
It is impossible for someone to insist that any Taghout is Muslim, we cannot disbelieve in Shaytan, distancing ourselves from him, hating him, declaring animosity on him, and then insist that he is Muslim, rather we must make takfeer on him, and call him kafir beyond any doubt. Allah (swt) said: "There is no compulsion in the deen, the right path has become distinct from the wrong path, whoever rejects taghout, and believes in Allah, he has got a firm hold of the most trustworthy handhold that will never break, and Allah is the All hearing, all knowing." [2: 256]
Conditions of Imaan Billah:
Imaan is conviction in the heart, testified by the tongue and practised willingly, it is not only in the heart, but rather Imaan is Sayings and Actions. There are three conditions of Imaan Billah:
1. Imaan Rububiyyah - To believe in the Lordship of Allah (swt) Exclusively
That is to believe in all of his functions of being the lord of mankind exclusively, e.g. the creator. Allah (swt) said:"(Who is Allah?) Allah is the one created you, then he provided for you, then he made us die and gave us life again. Are any of those who are your partners do the same?" [30:40]
2. Imaan Bil Asmaa was Sifaat - To believe in All of Allah's (swt) names and attributes Exclusively
To believe exclusively in all of his names and attributes.Allah (swt) said: "There is nothing like Almighty Allah, …" [42:11]
3. Imaan bil Uluhiyyah - To Believe in His Sovereignty
To believe in Allah as the "ilah" exclusively: the one who says do and don't do, Whatever Allah (swt) says to do, and to worship, and obey, I will do it.Allah (swt) said:"Submit to almighty Allah and don't associate with him…" [4:36] Uluhiyyah is our relationship with Allah (swt) and our actions towards him. In our 'Ibadaat we have exclusivity to Allah (swt): You cannot make du'a and say "by …so and so's… help" or "with the blessing of …so and so…" we must only make du'a to Allah (swt) exclusively.