{ 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

Allah Blessed and Exalted prohibited his servants the Believers from standing with the Disbelievers [Kuffar] and from taking them as associates [awliya’, friends or protectors], showing good cheer towards them in friendship in place of Believers. He threatened against this: { Whoever does this has nothing to do with Allah } ; that is, whoever commits Allah’s prohibition has separated from Allah, as He has said: { Oh you who have believed! Do not take the Disbelievers as associates in place of the Believers; do you want to give Allah clear warrant to act against you? } [Al-nisaa 144]. And the Most High said: { Oh you who have believed! Do not take the Jews or the Christians as associates; they are associates of each other; whoever among you turns to them, indeed he is one of them } [Al-ma’ida 51]. And the Most High said: { Oh you who have believed! Do not take my enemies and your enemies as associates, extending friendship to them } up until saying: { whoever among you does this has strayed from the sound path } [Al-mumtahana 1]. And the Most High, after reminding the Believers to stand with the muhajirun, Ansar, and Bedouins who were Believers, said: { Those who have disbelieved, they are associates of each other; do not do this lest there be sedition in the land and great corruption } [Al-anfal 73]. And so His word { Except out of prudence if you fear from them } means: except whoever, in a particular land or particular time, fears harm from them; he may exercise prudence against them outwardly, but not inwardly in intent, just as Al-Bukhari narrated that Abu Al-Dardaa said: We grin in the face of some people but our hearts curse them. Al-Thawri said that Ibn ‘Abbas (may Allah be pleased with them both) said: Taqiyya [fear, precautionary dissimulation] is not in deed, rather taqiyya is in speech. Similarly Al-‘Awri narrated from Ibn ‘Abbas: Indeed taqiyya is in speech. And Abu Al-‘Aliya, Abu Al-Shu’athaa, Al-Dahhak, and Al-Rabi’ ibn Anas said something similar; and the word of Allah Most High supports what they said: { Whoever disbelieves in Allah after he has believed – except he who has been compelled, and his heart is secure in belief … } [Al-nahl 106]. And Al-Bukhari said that Al-Hasan said: There is taqiyya until resurrection day. Then the Most High said: { Allah warns you of Himself } : that is, He warns you of His resentment, that is, His opposition and full control over His punishment for those who stand with His enemies and show enmity towards His associates.