{ Let not the Believers take Disbelievers as associates in place of Believers, for whoever does this has nothing to do with Allah, except out of prudence if you fear from them } Al ‘Imran 28

Ibn ‘Abbas said: Allah has prohibited the Believers to be nice to Disbelievers, taking them as associates [awliya’ ]. … { Except out of prudence if you fear from them [tuqaa] } ; Mu’adh ibn Jabal and Mujahid said: Taqiyya was part of the inherent power of Islam before the Muslims were strong. Today, however, Allah has strengthened Islam over the need to have to dissimulate from their enemy. Ibn ‘Abbas said: This means that one speaks with his tongue while his heart is secure in faith, and he is neither killed nor is guilty of wrongdoing. Al-Hasan said: Taqiyya is permissible in Islam until the day of resurrection, but there is no taqiyya in killing. Jabir ibn Zaid, Mujahid, and Al-Dahhak recited this part as { except out of prudence from them ["taqiyya"] } . It is said that a Believer, if he resides among the Disbelievers, can be deceptively flattering towards them with his tongue if he fears for himself, as long as his heart is secure in faith. And taqiyya is not permitted except out of fear of being killed, maimed, or greatly harmed.