Ibn Taymiyyah, may Allāh have mercy on him, said:

«وهو اسْمُ جِنس، يدخل فيه: الشيطان، والوثن، والكهان، والدرهم، والدينار، وغير ذلك» “Ṭāghūt is a generic term that encompasses the devil, idols, soothsayers, money, and other such entities” [Majmū’ Al-Fatāwā (16/565)] I say: if every ṭāghūt were considered a disbeliever, it would not be appropriate to describe inanimate objects as such. 3. Scholars have also used the term ṭāghūt to describe individuals guilty of sins that do not constitute disbelief. Ar-Rāghib Al-Aṣfahānī, may Allāh have mercy on him, said: «الطاغوت؛ عبارة عن: كل مُتَعَدِّ، وكل معبود من دون الله ... ولما تقدَّم: سُمِّيَ الساحر، والكاهن، والمارد من الجن، والصَّارِفُ عن طريق الخير طاغوتاً» “Ṭāghūt refers to anyone who transgresses or anything worshipped instead of Allāh… For this reason, sorcerers, soothsayers, rebellious jinn, and those who divert others away from the path righteousness are also called ṭāghūt.” [Al-Mufradāt, p. 108, under the root "طغى"]. Muḥammad ibn ’Abdil Wahhāb, may Allāh have mercy on him, said: «والطواغيتُ كثيرة، والمتبين لنا منهم خمسة: أوَّلهم الشيطان، وحاكم الجور، وآكل الرشوة، ومن عُبِدَ فَرَضِيَ والعامل بغير علم» "There are many forms of ṭāghūt, but the ones that are clear to us are five: the first is Shayṭān, then the unjust ruler, the one who consumes bribes, the one who is worshipped and is pleased with it, and the one who acts without knowledge." [Ad-Durar As-Saniyyah (1/137)]. Ibn ’Uthaymīn, may Allāh have mercy on him, said: «وعلماء السوء الذين يَدْعُون إلى الضلال والكفر، أو يدعون إلى البدع، أو إلى تحليل ما حرم الله، أو تحريم ما أحل الله طواغيت» "Evil scholars who call people to misguidance and disbelief, or who promote innovations, or who declare lawful what Allāh has prohibited and unlawful what Allāh has permitted, are ṭawāghīt." [Sharḥ Thalāthah Al-Uṣūl, p. 101] . I say: if every ṭāghūt were a disbeliever, it would not have been permissible for them to use this term in such a manner, or it would imply that these individuals are being declared disbelievers for their sins. The Second angle: This would necessitate declaring as disbelievers those whom Ahlus-Sunnah unanimously have agreed are not disbelievers, such as those who legislate sinful acts. There is no difference between someone who legislates a sin and someone who legislates a ruling contrary to what Allāh has revealed, as both are engaged in the legislation of something prohibited. An example of this is a group that dedicates itself to highway robbery, appoints a leader, and establishes a system for themselves. This leader is the one who calls them to robbery, organises the attacks, and directs them in their criminal activities. They follow his orders, committing crimes as instructed. This leader has thus become a legislator of sin, even though he is not an disbeliever. I say: if the principle of takfīr based on legislation were correct, it would necessitate declaring this person a disbeliever, even though he is merely a sinner, and Ahlus-Sunnah agree that such sinners are not to be excommunicated.