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Shaikh Muhammad Ibn Saalih al-'Uthaymeen said:
"The first type is when the Hukm of Allaah is removed and replaced with another Taghuutee Hukm, so that the Hukm of the Sharee'ah is eliminated between the people and he puts in its place another Hukm from the fabrication of the humans and they remove the laws of the Sharee'ah concerning the Mu'amilah (i. e. the general actions between people) and they put in its place fabricated laws and this, without doubt, is Istib'daal (i. e. replacement) of the Sharee'ah of Allaah subhaanahuu wa-ta'ala, with other than it. And this is Kufr which removes one from the Milla because this person put himself at the level of the Creator because he shara'a (legislated) for the slaves of Allaah that which Allaah ta'ala did not give permission for and that is Shirk in His, ta'ala's saying: "Or have they partners with Allâh (false gods), who have instituted for them a religion, which Allâh has not allowed?" (Ash-Shu'ara, 21) – "Fiqh Al-' Eebaadaat", #60
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