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Reference SA-0045
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Majmū' al-Fatāwā
Majmū'' al-Fatāwā 1/88–96
Shirk is to assign to other than Allah a share in that which is exclusively His right — whether in His Lordship, in worship, or in His Names and Attributes. Major shirk (ash-shirk al-akbar) takes a person outside the fold of Islam and renders all of his deeds void if he dies upon it; it includes du''a to other than Allah, slaughter for other than Allah, and seeking benefit or warding off harm from the dead. Minor shirk (ash-shirk al-asghar) — such as ar-riya'' (showing off in worship) and swearing by other than Allah — does not expel from Islam but is among the gravest of major sins. Shirk is forbidden because it is the greatest injustice (Luqman 31:13): the servant directs to a powerless creation what is the right of his All-Powerful Creator. Allah forgives every sin for whom He wills upon repentance, but does not forgive that He be associated with partners while the person dies upon it (an-Nisa'' 4:48).
Evidence
Qur'an
"Indeed, Allah does not forgive associating partners with Him, but He forgives what is less than that for whom He wills." (an-Nisa'' 4:48)
Key Takeaway
Shirk — directing any worship to other than Allah — is the only sin that, if a person dies upon it, will not be forgiven.
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