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lā yattakhidhi l-muʾminūna l-kāfirīna ʾawliyāʾa min dūni l-muʾminīna wa-man yafʿal dhālika fa-laysa mina llāhi fī shayʾin ʾillā ʾan tattaqū minhum tuqātan wa-yuḥadhdhirukumu llāhu nafsahū wa-ʾilā llāhi l-maṣīru
The faithful should not take the faithless for allies instead of the faithful, and Allah will have nothing to do with those who do that, except when you are wary of them, out of caution. Allah warns you to beware of [disobeying] Him, and toward Allah is the return.
— Ali Quli Qarai
Surah 'Ali-Imran, Verse 28
28. "The believers should not take the infidels as their friends, rather than the believers, and whoever does that then nothing of Allah is his, except when you guard yourselves against them, guarding carefully; and Allah warns you to be cautious of ( disobeying) Him; and toward Allah is the destination."
In this holy verse, the feature of the foreign policy, encountering with the unbelievers and that assuming the master ship of disbelievers is on a par with losing the master ship of Allah, the necessary conditions of concealing of faith /taqiyyah/ and prevention of abusing it, have been stated.
Explanations
1. It is prohibited that the believers assume the master ship of disbelievers.
If the Muslims of the world had acted according to only this principle, the status of the Islamic countries would not be in such a condition that it is now.
2. Not only the acceptance of the master ship of disbelievers, but also being content with infidelity and approving it, is unlawful for the believers.
3. The apparent connexion with disbelievers for reaching some higher aims, in some circumstances, is permissible.
4. Political relationship should not result in accepting domination of, or heartily connexion with, the infidels.
5. Concealing of Faith is only for the sake of protection of religion. Beware not to be attracted by the infidels under the pretext of concealment of Faith, and not to misuse this concept!
6. In circumstances that the basis of religion is in danger, everything must be devoted, and everybody should only be in awe of Allah.
7. Connection or disconnection ought to be performed on the basis of contemplation and belief, not upon the basis of racial, tribal and family affections, or economical concerns, and so on.
8. In place of infidels, Muslims must make friends and communicate with each other among themselves.