A third view holds that this verse was annulled by the verse commanding jihad: it applied only in the earliest phase, before fighting was ordained, and once jihad was legislated it superseded the earlier ruling. The first opinion, however, is the correct one: the verse has not been abrogated, for religion does not enter hearts by coercion but by free choice. Still, whoever declines to embrace the religion is to be dealt with as Allah has prescribed for him—either execution or payment of jizya.

“Whoever rejects the false deity (ṭāghūt) and believes in Allah…” (Q 2:256). The word ṭāghūt here is comprehensive, covering every object of worship, allegiance, or obedience set up against Allah. The verse mentions rejection of the ṭāghūt before belief in Allah because belief is of no benefit unless it is preceded by repudiation of the ṭāghūt. Thus, anyone who claims faith, performs the prayer, fasts, pays zakat, makes the pilgrimage, and engages in acts of obedience, yet does not disavow polytheism and the polytheists—saying, “They are none of my concern”—is not deemed a Muslim, for he has not disbelieved in the ṭāghūt.

Disbelief in the ṭāghūt is therefore essential: one must renounce it, believe it to be false, and keep away from it and from its adherents. Only after repudiating the ṭāghūt can faith be sound.