1 - Faith (eemaan) consists of statement (qawl) and action (`amal). It increases [with obedience] and decreases [with disobedience]. It comprises of statement of the heart and the tongue, and [comprises] action by the heart, tongue and limbs. The statement of the heart is its; beliefs (i'tiqaad), and its affirmation that these beliefs are true (tasdeeq). The statement of the tongue is its acknowledgement of these beliefs (iqraar). The action of the heart is its surrender (tasleem) to Allaah, its purity and sincerity (ikhlaas) to Allaah, its submission (idhaanah) to Him, its love (hubb) and its desire (iraadah) to do righteous actions. The action of the limbs is to do that which has been ordered and to leave that which has been prohibited.
2 - Whosoever separates actions from eemaan, is a murji'ee. Whosoever enters into eemaan that whatever is not a part of it, is an innovator (mubtadi').
3 - Whosoever does not acknowledge the two testifications of faith (shahaadatayn), the title of eemaan is not affirmed for him, nor is its ruling; neither in this world, nor in the Hereafter.
4 - Islaam and Eemaan are two terms used by the Sharee'ah. Between these two terms is a common and shared meaning, from one perspective, and a distinct and separate meaning from another perspective. The term Muslim is applied to all those who affirm facing the Ka'bah in Prayer (ahlul-qiblah).
5 - Whoever commits a major sin, is not expelled from the fold of eemaan due to it. [The ruling upon him] in this world is that he is a Believer with deficient faith; and in the Hereafter he is under the Will (mashee'ah) of Allaah – if Allaah Wills, he will be forgiven and if Allaah Wills, he will be punished. All those who worship Allaah alone (muwahhidoon) will enter Paradise, even if some will be punished in the Hellfire first. However, none from the muwahhidoon will be consigned to the Hellfire eternally.
6 - It is not permissible to designate with certainty that a particular individual from the Muslims will be in Paradise or Hellfire, except if there is an authentic text to affirm this.
7 - According to the Sharee'ah wordings, disbelief (kufr) is of two types: The greater disbelief (kufr akbar), which expels a person from the fold of Islaam completely, and the lesser disbelief (kufr asghar), which does not expel a person from the fold of Islaam. This second type is sometimes known as kufr 'amalee (disbelief in action).
8 - Excommunication, or judging a Muslim to be an unbeliever (takfeer) is amongst the rulings of the Sacred Law, which must therefore be referred back to the Book and the Sunnah. It is not permissible to pronounce takfeer upon a Muslim due to a statement or action that he may have said or done, unless there exists an evidence from the Sacred Law to do so. The ruling of kufr is not to be unrestrictedly applied to any specific individual who may have uttered kufr or done an action of kufr, unless and until the conditions for doing so have been fulfilled (tahqeeqush-shuroot) and all the impediments [such as ignorance or coercion] have been negated (intifaa'ul-mawaani'). The issue of takfeer is from the most dangerous of the legislative rulings, so it is obligatory to thoroughly verify and to exercise extreme caution about making takfeer upon a Muslim.