Kufr duna Kufr
In connection with this ayah, the following alleged tradition of ibnu Abbas (ra) is often cited to show that the question of the Hukm and the Tashric has always been a question of difference of opinion. In some traditions Ibnu Abbas (ra) explains this ayah: "Kufr duna Kufr" which means that it is Kufr "under" the actual Kufr akbar, thus a small Kufr.
From the point of view of the Hadith scholars, this and similar wordings were wrongly narrated and cannot therefore be attributed to Ibnu Abbas. However, there is a similar wording, which will be discussed in more detail below. This Athar cannot possibly have anything to do with the Shirk in the Tashri (the legislation), because this did not exist at that time.
At the beginning it must be mentioned that this Athar has nothing to do with the topic of the Tashri' at all, which many people understand however in no way. Neither at that time, nor centuries after this tradition, there were regents who legislated on their own. So someone who argues in relation to the Musharricin cannot have a clue about the real reality behind this matter.
Furthermore, the Ayah is about the omission of the Hukm, not about the Tashri. The wording in the Ayah also refers primarily to the Hukm and not to the Tashri, who is in any case Shirk in the Rububiyyyah. It has been pointed out before that this does not mean that the scholars differ in every question of the Hukm according to their mood, as some ignorant people think today. The Hukm is in reality also a right that belongs only to Allah.
The Ayah is a proof for the Schirk in the Hukm.
The ayah mentioned is a clear proof of the kufr of those who judge by another law. As ibnu Taimiyyyah explained, the Kufr mentioned in the Qur'an is always the Kufr akbar, even if the meaning of the Kufr asghar may be included in some cases.
He also came to the conclusion that the word kufr is always the big kufr when it is linguistically determined by the article. In the ayah this is both the case. In addition, there are two linguistic strengthening elements in the ayah:
1) The sentence is a nominal sentence with two specific ends, which expresses a strengthening for the scholars of the Balaghah. In English this could be expressed as follows: "And those who do not reign with what Allah has revealed, those are the Kafirun"
Among Balaghah scholars, such a construction indicates the limitation of one thing to another. So it is like pointing a finger at a group of people and saying in exaggerated form: "Those who do this, those, they are the Kafirun. As if only they were meant by the word "Kafirun".
So it is by no means as easy to dismiss this ayah as some people at this time think, just because their "great scholar" has decided this. The mere fact that some older scholars mentioned the Kufr asghar and the Ikhtilaf in their interpretation does not mean that there was Ikhtilaf in every matter of the Hukm.
It was already evident and becomes even clearer in the following that they did not mean the Schirk - like those of today's rulers - but very special situations in which there were differences of opinion. In connection with this Ayah further Schubuhat are mentioned, which are to be mentioned here however only shortly: Schubhah: "In the two verses that follow is Fasiqun and Dhalimun, but not Kafirun.
Allah says: „And whosoever does not judge by what Allâh has revealed, such are the Kâfirûn.“ [Sure Maida:44]
The idea (in this Shubha) is that in the two verses 45 and 47, after the mentioned verse 44 of Suratu-l-Ma'idah, the same expression is mentioned, whereby it is said: "Such are the Dhalimun" and "Such are the Fasiqun".
These people have ignored the fact that the Dhulm and the Fisq - like the Kufr and the Schirk - divide into two parts, large and small. The dhulm akbar is the kafirin's dhulm. The same applies to the Fisq.
According to this foolish reasoning, one could claim in several passages in the Qur'an about the Schirk and Kufr of the idolaters that they are only Kufr asghar. This because Allah calls the Schirk there Dhulm or Fisq!
-Source: The Schirk in legislation
(For clear proves and quotes by the Scholars of Ahlu Sunnah regarding this issue, read the article: Scholars about the takfir on todays´governments.)