Q: “With regard to mocking the religion, which was mentioned in Allaah’s Statement: {Say: Was it Allaah and His Aayaat (verses, revelations, proofs, lessons, signs) and His Messenger that you were mocking? Make no excuse; you disbelieved after you had believed},1 is the disbelief here kufr i`tiqaadi (disbelieving by one’s heart) or kufr `amali (disbelieving by one’s limbs)?”2
Shaikh al-Albaani:
“No doubt, this is kufr i`tiqaadi, indeed this is disbelief with two horns (i.e. it is clear disbelief) because it is not possible for a believer – no matter how weak his eemaan (faith) is – to mock the Aayaat of Allaah. And this type of disbelief is what falls under our previous statement when we were saying that it is not permissible to declare a Muslim to be a disbeliever unless he utters something which would show us what is settled in his heart. So here, his mocking the Aayaat of Allaah ??is the greatest confirmation from him that he does not believe in that which he is mocking. Hence, he is a disbeliever who has committed kufr i`tiqaadi.”
1 Surat ut-Tawbah 9:65-66
2 “Whoever does an act of disbelief due to his opposing the Legislation while disbelief in it is also settled in his heart, then this is kufr i`tiqaadi: the disbelief that Allaah does not forgive, and its doer will dwell in the Fire forever. But if this act of disbelief is contrary to what is settled in his heart such that he believes in the judgment of his Lord but he opposes it (only) by his action, then his disbelief is only kufr `amali and not kufr i`tiqaadi: so he is under the Will of Allaah, the Most High; if He wills, He will punish him, and if He wills, He will forgive him” – Shaikh al-Albaani, Silsilat ul-Ahaadeeth is-Saheehah 6/112