Major Shirk contradicts Tawhid and Islam. It also invalidates good deeds, because those who commit it are consigned to Hellfire. This applies to every act or saying that is proved to be an act of disbelief, such as calling on the dead or idols for help, deeming forbidden things as lawful and vice versa, or belying the Prophets. These acts and the like nullify one's good deeds and render the person an apostate from Islam, as elaborated previously.

The Ayah indicates that Shirk is not forgiven while any other sin is left to Allah's Will; He may forgive or punish in parallel to the bad deeds when one dies without showing repentance for them. Allah (Exalted be He) may take a person out of the Hell and admit him to Paradise. This is the doctrine of Ahl­ul­Sunnah wal­Jama`ah (those adhering to the Sunnah and the Muslim main body). This is contrary to Khawarij (separatist group that believes committing a major sin amounts to disbelief), Mu`tazilah (a deviant Islamic sect claiming that those who commit major sins are in a state between belief and disbelief) and those who followed their way.

Scholars said that this Ayah talks about those who showed repentance whereas the Ayah of Surah Al­Nisa' speaks of people other than those who repent, i.e. those who die while having committed Shirk and other wrong deeds. The Ayah of Surah Al­Nisa' reads, Verily, Allâh forgives not that partners should be set up with Him (in worship), but He forgives except that (anything else) to whom He wills

As for the one who dies after committing sins other than Shirk, such as adultery, while he believes that these sins are prohibited and does not regard them as unlawful, but he dies before he shows repentance, this person is left to Allah's Will; He (glory be to Him) may forgive him and admit him to Paradise for he comprehended Tawhid and Islam and may also punish him in accordance with the bad deeds he committed, such as adultery, consuming intoxicant beverages, disobedience of parents, severing kinship ties or other major sins as shown previously.

However, the Khawarij maintain that a person who commits a major sin is to stay in Hell eternally and by this he is a non­Muslim. The opinion of the Khawarij is approved by the Mu`tazilah concerning his eternal abode in Hell. However, the moderate position of Ahl Al­ Sunnah Wal­Jama`ah differs from that. They maintain that a person who commits adultery, theft, disobedience to parents and other major sins is neither a non­Muslim by this nor will he stay in Hell eternally as long as he does not believe it is lawful to commit these sins. The doctrine of Ahl Al­Sunnah wal­Jama`ah states that such wrongdoers are to be left to Allah's Mercy as we said. In fact, these are very important matters that should be known and recognized by Muslims, for they are among the principles of `Aqidah (Islamic Creed).

A Muslim should know the reality of his religion and all that contradicts it, such as ascribing partners to Allah (glory be to Him). Allah (Exalted be He) makes it allowable to repent of bad deeds until the sun rises from the west but what is strikingly distressful is that many people are unaware of the religion of Islam and are ignorant of its principles that may cast them into the abyss of Shirk and disbelief due to their ignorance of what was revealed to the Messenger of Allah (peace be upon him) of guidance and religion. Therefore, one should take care of himself and avoid the Prohibitions of Allah (Exalted be He) and seek Allah Alone with his good deeds. Moreover, the best deeds that one should observe as a Muslim is hastening to do good deeds and to learn Islamic teachings substantiated by evidence from the Qur'an and Sunnah through reciting Allah's Book, attending religious sessions, and making friends from among the righteous people so that one may be aware of his religion.

Allah (Exalted be He) accepts the repentance of a person who repents. So, why do some people delay repentance for evil­deeds and abandon these deeds and feel regret for them? Allah (may He be Praised) says, And all of you beg Allâh to forgive you all, O believers, that you may be successful and, O you who believe! Turn to Allâh with sincere repentance! Repentance is most required, for it is a characteristic of a true Muslim. Allah's Messenger (peace be upon him) said, Penitence wipes out all the previous misdeeds. So, you should adhere to repentance. Whenever you commit a sin, offer penitence and set yourself aright. A true believer is that who does not occupy himself with worldly matters but makes time for working and another time for learning and understanding religious matters and contemplating, reciting, and studying the Book of Allah and the Sunnah of the Prophet (peace be upon him) and attending learning circles and making friends with righteous people, for these matters are the most important of your affairs and the cause of happiness.

There is another kind of Shirk called Minor Shirk, such as Riya' (showing­off ); seeking reputation by words or actions; saying if Allah and so­and­so will; and swearing by other than Allah, like swearing by one's trust, Al­Ka`bah, the Prophet (peace be upon him), and the like. These things are classified as minor Shirk and one is commended to beware of them.

Riya' may be a form of major disbelief if a person adopts Islam as a kind of Riya' and hypocrisy so that he shows Islam while he neither believes in it nor loves it. Therefore this person is regarded as a hypocrite and a non-Muslim.

Similarly, if someone swears by other than Allah (Exalted be He), glorifies the one who swears by Him, thinks that a certain person knows the unseen or can be worshiped along with Allah, they will be committing major Shirk.

However, if someone swears by something other than Allah (Exalted be He) spontaneously, such as the Ka`bah, the Prophet (peace be upon him), and the like without having this belief, they are only committing minor Shirk.