How we have Kuffr bit-Taghout is divided into three (general categories):
1. Kuffr bi-jins at-Taghout (disbelief in the
general types of Taghout) by the heart. And that is to hate it with your
heart, to wish for it to be removed, and to have hostility to it with
the heart. The ruling on this is that it is necessary in every
situation, even in ikraah (compulsion).
2. Kuffr bi-jins at-Taghout with the tongue.
And that is to make clear that the Taghout is a Kaafir and/or that it is
bātil and that those who worship it are Kuffaar. Allah says:
"Say: Yaa ayyuhal-kaafiroon. I do not worship what you worship…"
(meaning) Say it by your tongue. And when Ibraheem (as) and those with him said to their people:
"Verily, we are free from you and whatever you worship besides Allah"
And the proof that it is not obligatory with inability is:
"And fear Allah to the best of your ability"
With the condition that this inability is real.
3. Kuffr bit-Taghout with the hand. And that
means destroying it and removing it and this is obligatory according to
ability and the proof is that Rasulullah (saws)
removed the idols at the opening of Makkah and sent others to remove
them.
[Sharh of Usul al-Thalathah - By ash-Shaykh al-‘Allamah ‘Ali Ibn Khudayr al-Khudayr (fakk Allahu asrah)]
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