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As for what we have forbidden the people, we have forbidden them from shirk (associating partners with Allah), about which Allah says: “Indeed, whoever associates partners with Allah—Allah has made Paradise forbidden to him, and his abode is the Fire.”1 He also says to His Prophet ﷺ, by way of stern warning—while he and his brethren are in fact utterly exempt from shirk—“It has been revealed to you and to those before you that if you ever commit shirk, your deeds will surely be nullified and you will certainly be among the losers.”2 And there are many other verses to this effect.
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We fight them on that basis, just as Allah says: “Fight them until there is no more fitnah,”3 meaning no more shirk. He then quoted further proofs until he said:
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With regard to what you mentioned about the reality of ijtihad, we are followers—bound to the Qur’an, the Sunnah, the righteous predecessors, and the reliable positions of the four imams: Abu Hanifah al-Nu‘man ibn Thabit, Malik ibn Anas, Muhammad ibn Idris al-Shafi‘i, and Ahmad ibn Hanbal, may Allah have mercy on them all.
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Nor have we introduced anything that contradicts the transmitted texts or that sound reason would reject. … We fight the idol-worshippers4 just as the Prophet ﷺ fought them, and we fight them for abandoning the prayer and for withholding the zakah, just as the Truthful One of this ummah, Abu Bakr al-Siddiq, may Allah be pleased with him, fought those who withheld it. End.
And in another of his letters he wrote:5