The Eighth Evidence:

Allāh's statement: ﴿اتَّخَذُوا أَحْبَارَهُمْ وَرُهْبَانَهُمْ أَرْبَابًا مِّن دُونِ الله﴾ “They have taken their rabbis and monks as lords besides Allāh.” [At-Tawbah 9:31]. If someone says: The People of the Book, by obeying their scholars and monks in ruling by other than what Allāh revealed, were described by Allāh as taking them as lords besides Him, and this act constitutes shirk. The response is: Obedience to rabbis and monks falls into one of two categories: 1. Obeying them by believing that what Allāh has forbidden is lawful, and what He has made lawful is forbidden. This is clear disbelief that takes one outside the fold of Islam, without any disagreement. 2. Obeying them in acts of disobedience to Allāh without holding the belief that the unlawful has become lawful or that the lawful has become forbidden. This is certainly not disbelief, as there is no evidence to support declaring such actions as kufr. By this logic, it would necessitate declaring sinful people who obey their desires, or those who followed others in committing sins, as disbelievers. It would also require declaring as disbelievers those whom Ahlus-Sunnah unanimously agree are not, such as those who obey their wives or children in acts of disobedience to Allāh. Ibn Taymiyyah, may Allāh have mercy on him, said: «وهؤلاء الذين اتخذوا أحبارهم ورهبانهم أرباباً؛ حيث أطاعوهم في تحليل ما حرم الله، وتحريم ما أحل الله؛ يكونون على وَجْهَيْن: أحدهما: أن يعلموا أنهم بدّلوا دِيْنَ الله فيتّبعونهم على التبديل؛ فيعتقدون تحليل ما حرم الله، وتحريم ما أحل الله؛ اتباعاً لرؤسائهم، مع علمهم أنهم خالفوا دين الرسل؛ فهذا كفر... والثاني: أن يكون اعتقادهم وإيمانهم بتحريم وتحليل الحرام(۱)؛ ثابتاً؛ لكنهم أطاعوهم في معصية الله، كما يفعله أهل المعاصي التي يُعْتَقَدُ أَنها مَعَاصِ؛ فهؤلاء لهم حُكْم أمثالهم من أهل الذنوب» “Those who took their rabbis and monks as lords did so by obeying them in making lawful what Allāh had forbidden and forbidding what Allāh had made lawful. This can be categorised into two: First, if they know that these leaders have changed the religion of Allāh and follow them in this change, believing that what Allāh has forbidden is now lawful and what He has made lawful is now forbidden, due to their leaders, knowing they have opposed the religion of the Messengers. This is disbelief. The second case is when their belief and faith in the lawful and the unlawful remain intact, but they still obey them in disobedience to Allāh, similar to how sinners act while believing their actions are sinful. Such individuals are judged like other sinners.” [Al-Fatawa 7/70]. _ (1) This is how it appears, but the phrasing is likely reversed. The correct wording should be: "That their belief and faith in the prohibition of the unlawful and the permissibility of the lawful remains intact."