بِسْمِ ٱللَّٰهِ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ

Imam al-Qurtubi said:

“Ibn Mas’ud and al-Hasan said: It applies generally to anyone who does not judge by what Allah has revealed, whether they are Muslims, Jews, or disbelievers, meaning those who believe and deem it permissible.

As for the one who does so while believing that it is forbidden, he is among the sinful Muslims, and his matter is with Allah; if He wills, He will punish him, and if He wills, He will forgive him.

Ibn ‘Abbas said in a narration: “And whoever does not judge by what Allah has revealed has committed an act resembling the acts of the disbelievers.”

It is also said: “And whoever does not judge by all that Allah has revealed is a disbeliever.”

However, the one who judges by monotheism (tawhid) but does not judge by some of the laws does not fall under this verse.”

[Tafsir al-Qurtubi (7/497)]

جَزَاكَ اللهُ خَيْرًا