The innovation that Istihlaal must occur in the heart was introduced
only by the Murji’ah and never existed among Ahl Al Sunnah Wal Jama’ah.
Imaan is sayings and actions and conviction in the heart. Istihlaal
by the heart is Kufr Akbar, Istihlaal by the sayings is Kufr Akbar and
Istihlaal by the limbs is kufr Akbar too.
Example:
The one who believed in his heart that ribaa – Interest is Halal
despite the revelation about ribaa reaching him – he is kafir even if he
never pronounced that with his tongue or limbs but nobody will know him
except Allah.
The one who claimed with his tongue: “Ribaa is Halal” or “Ribaa is
not Haram” or “Ribaa is not a crime” or “Ribaa is not a sin” or “Ribaa
is the better way” or “the one who doesn’t deal with ribaa is sinful or a
criminal” etc – he is kafir EVEN IF HE BELIEVED DIFFERENT IN HIS HEART.
The one who wrote with his hand: “Ribaa is Halal” or “Ribaa is not
Haram” or “Ribaa is not a crime” or “Ribaa is not a sin” or “Ribaa is
the better way” or “the one who doesn’t deal with ribaa is sinful or a
criminal” or he set up courts and judged in economic disputes OBLIGING
people to pay ribaa in their loans and declaring the official law of the
land to be punishment for the one who doesn’t pay it or reward for the
one who does pay it – then he is kafir EVEN IF HE BELIEVED RIBAA WAS
HARAM IN HIS HEART.
In fact he is even worse if he did that knowing that
Allah made it Haram and claimed it was Halal as this is stubbornness
and hatred for what Allah revealed and favouring his own opinion whereas
Qudama bin Maz’un only made sincere ijtihaad when he concluded alcohol
was halal for him and yet Umar said to him “repent or I will kill you.”
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