The First Obligation !!!

In the Name of Allah, the Most Beneficent, the Most Merciful.
All Praise and thanks are due to Allah, the Lord of all that exists and peace and prayers be upon the Messenger of Allah, his family, companions in entirety. 

"And We have sent among every community a Messenger (proclaiming): "Serve Allah and keep away from the Thagout ....." (An-Nahl 36)

Muhammad bin Abdul Wahhab (rahimahullah) said:
"So know that the first divine obligation for us is to reject the Taghut and to have faith in Allah alone, the proof of this is Surah An-Nisa aya 36". 

THE SUNNAH

“So whoever disbelieves in Taghut and believes in Allah has grasped the most trustworthy handhold with no break in it. And Allah is Hearing and Knowing.” (Al-Baqarah 256).

Abu Bakr Al Siddiq (ra) said: "Ahl Al Sunnah are the ones who hold onto the rope (strong hold) of Allah, without any compromise." [Sharh Kitab wal Ibana - p.120]

further he (ra) said: "The Sunnah is the firm grip (rope) of Allah."
 

To be a follower of the Sunnah, you must first reject the Taghut, then accept Allah as the only worth worshipping. That also means that you reject everyone who claims the right, or to whom the right to judge has been given between people and who based the judgment according to other than the Divine laws coming out of the Quran and Sunnah must be rejected and then it means that you only may have recourse to the Shari'ah.

Hasan al Basri has said concerning a verse in Sura Al-Maida,
"Al Shari'ah is Al Sunnah"

Ibn Taymiyyah said: "Sunnah is the Shari'ah, which Allah and His Messenger have prescribed from His religion."

Ibn Taymiyyah said:
"... They are the companions of the Prophet (SAW), they are called Ahl Al Sunnah because they always follow the Shari'ah and since they are united in a Jama'ah without necessarily meeting each other." [Ibn Taymiyyah Fattawa v3 p358] 

THE TAGHOUT

A Taghut (which is worshiped, followed and adored besides Allah) must be rejected but you obviously need to know what it is.

Imam Ibn Al-Qayyim wrote:
"The Taghut of every nation is the one where they're going for the judgment other than the judgment of Allah and His Messenger." (I'laam al Muwaqi'een 40, 141)

Imam ibn Taymeeyah (may Allah bless him) said:
"And that is why anyone whom receives the people to make a judgment other than the judgment based upon the Quran and the Sunnah is called a Taghut." (Majmoel al Fatawa p. 20)

The Quran says: "Have you not seen those who claim to have believed in what was revealed to you, [O Muhammad], and what was revealed before you? They wish to refer legislation to Taghut, while they were commanded to reject it; and Satan wishes to lead them far astray." (An-Nisa 60)

Suleiman ibn Abdullah Al Asheikh said in his Taysir Al Aziz Al Hamid (page 419, the explanation of Ayah 60 of Surah An-Nisa):
"This verse clearly proves that avoiding the judgment (Tahakoem) by a Taghut (everything other than the Qur'aan and the Sunnah) is mandatory and that every person who is going to a Taghut for a judgment (everything other than the Qur'aan and the Sunnah) is not a believer or Muslim any longer. And here is another important point: Allah ta’ala orders us to reject the Taghut when it comes to acts of worship which belongs only to Him and should be directed to Him alone. So if the Taghut is the one to whom people go for support, we would not support him and if the Taghut is a person to whom the people focus their sacrifices, we would not do this and if the Taghut is a person to whom people go for a judgment (everything other than the Qur'aan and the Sunnah); we would not have to go to him for judgment." 

THEY GO TO A COURT FOR A JUDGMENT

The contemporary temples where the judgments are given (everything other than the Qur'aan and the Sunnah) are the courts and the lords of these temples are the judges who are beside Allah and obeyed in the courts. Allah (swt) makes clear in his book that the way of legislation and judgment is the Deen. Allah (swt) says: "Thus did We plan for Joseph. He could not have taken his brother within the religion of the king except that Allah willed.... " (Yusuf 76)

In theTafseer, Hafidh ibn Katheer interprets this ayah that it is the law which the King ruled Egypt with. Imam Qasimee (rahimahullah) said in his tafseer that this Ayah is an evidence that the the laws of the Kuffar/moesjrikien is stamped as a dien. Sheikh Jamal al ud Deen Qasimee, Suleiman bin Abdullah al Sheikh and Abdul Latif bin Hassan al-Sheikh al AbdurRehman all indicate:
"There is no doubt that every person who seeks the judgment in anyone/anything other than Allah ta’ala, he or she disbelieves in Allah ta’ala and believes in the Thaghout." (Adorrar Assonia 10/426- Kitab-ul Hukm)

Sheikh Ahmed Shakir (rahimahullah) says: "Whoever knowingly judge by something other than the final revelation of Allah (Shariah) is a Kafir. And every person who accepts and approves this is also an unbeliever, whether he ruled in accordance with a phased Shariah or manmade laws since it is also the laws of Kufr akbar." (Musnad by Imam Ahmed and comment was made by Ahmed Shakir, 14/18/184-nr.-7747).

Sheikh Hamoud bin Abdillah at Twijarii (ra) said:
Many people have gone astray because of this issue of Tahakum - to the extent that they became Murtadeen (apostates). La Hauwla wa laa Quwataa ila billah! Seeking Tahakum to something other than the Shariah of Muhammad (saw) is considered as great hypocrisy and a substantial erring from the Siraat al Mustaqeem.

Allah ta’ala says: "Have you not seen those who claim to have believed in what was revealed to you, [O Muhammad], and what was revealed before you? They wish to refer legislation to Taghut, while they were commanded to reject it; and Satan wishes to lead them far astray." (An-Nisa’ 60)

Sheikh Abdur Rehman ibn Muhammad ibn Kassem (rahimahullah) said on Surah An-Nisa Ayah 60:
"Anyone who testifies that none has the right to be worshiped except Allah and doesn’t take always the Prophet (saw) for seeking judgment in all kinds of disputes has lied in his testimony. The meaning of this ayah is that Allah ta’ala admonished those that claim that they believe in Allah and what was revealed to His Prophet (saw) and to the Prophets before him (saw) while they want to seek judgment from the Thaghout.

Allah (swt) says "Allam tara illalladeena yezumuna" (" Have you not seen those who thought that they believed ... ") an-Nisa: 60 in order to inform us that Allah ta’ala, dislike and reprimands anyone who seeks the opinion, unlike that of Allah ta’ala and His Prophet (SAW).

For many people it is difficult to accept that you may not go to their court, since you would not obtain documents, money and exemptions. (this doesn’t necessarily applies to other administrations where you can apply or make requests other than in the court)
“That is because they preferred the worldly life (Al Wahn) over the Hereafter and that Allah does not guide the disbelieving people.” (An-Nahl 107)

Muhammad bin Abdul Wahhab (rahimahullah) referred to this Ayah and declared:
"the reason for their Kufr is not because of commitments to their faith, nor ignorance, nor hating the Dien or the love of Kufr but rather for their pursuit to worldly advantage. It is therefore that seeking a judgment of any other than Allah's Shariah law is clear Kufr that dispels someone from Islam, whatever the factors we have mentioned above."