Reference: ما حكم تكفير الشِّيعة؟ (binbaz.org.sa)
The Shia are different types, some of the [scholars] have mentioned they are 22 types i.e. sects.
The Bātiniyyah  sect amongst them like the Ja’fariyyah  and the Imāmiyyah – the followers of Khomeini  the twelvers  – those types of Shia, there is no doubt regarding their Kufr, because they are Rāfida,  especially their leaders and scholars who call to Shirk [ascribing partners] with Allah, worshipping Ahl al-Bayt,  they go to extremes with regards to ‘Ali (radiAllāhu ‘anhu), they worship others besides Allāh; [they go to extremes] with regards to al-Ḥasan and al-Ḥusayn . The Rāfida believe them to have knowledge of the unseen, they do not sin and they claim ‘Ali (radiAllāhu ‘anhu) is divine.
Similar to them are the Nuṣayriyyah  and Ismā’īliyyah  – they are the most disbelieving of people – their leaders, scholars and senior people.
As for their common folk, they are ignorant and misguided. Their senior leaders and scholars are completely aware of the matters, and they believe in these issues – we seek refuge with Allāh – and they are from the most misguided people, the most distanced from guidance. We ask Allāh for safety.
There are also ignorant Shia, they do not have excessively deviated beliefs regarding Ahl al-Bayt. They do not worship them besides Allāh, they do not believe that Ahl al-Bayt have knowledge of the unseen, however they prefer ‘Ali (radiAllāhu ‘anhu). They say, ‘Ali is better than [Abu Bakr] as-Ṣiddīq, and better than ‘Umar (radiAllāhu ‘anhu).
This is an error, ignorance and sinning however such groups are not Kuffār (disbelievers), they are sinners and innovators however they are not disbelievers., unless they have excessive beliefs regarding Ahl al-Bayt such as worshipping them besides Allāh, they say ‘Ali and Ahl al-Bayt know the unseen, or it is permitted to worship them besides Allāh, or they consider them better than the Prophets, and that they are superior to Muḥammad ﷺ and the other Prophets – as Khomeini said in his treatise : al-Ḥakumah al-Islāmiyah. He said, ‘verily our Imams have reached a status even the closest angel [to Allāh] or a Prophet Messenger did not attain.’
We ask Allāh for pardoning.
The present leaders of Iran are the most misguided and disbelieving of people, even if they outwardly show Islām – we seek refuge with Allāh. This is because they are callers to Shirk, calling to the worship of others besides Allāh, calling to the beliefs of the Rafidah; they are callers to insulting and cursing the Companions, whilst having excessively deviated beliefs regarding ‘Ali and Ahl al-Bayt – that they are sinless, they know the unseen, they should be worshipped and invoked besides Allāh; Rescue can be sought from them, and vows can be taken in their names etc.
We ask Allah for pardoning and safety.
[TN] The title given to the original article has been adapted for the sake of translation. The original title is: “Is it permitted to make Takfīr of the Shia?”
 Bātiniyyah: An extreme sect amongst the Shia founded by a Jewish man called Maymūn Ibn Daysān [176h] who entered into Islām to corrupt the Muslims from within. They try to conceal their true beliefs to remain appealing to Muslims. In addition to Shirk and Kufr, their beliefs include, ‘Ibadah being symbolic expression only, excessively deviated beliefs regarding ‘Ali (radiAllāhu ‘anhu) and believing there to be a hidden (Bātin) interpretation to every Āyah and Ḥadith. [Refer to: al-Mawsu’ah al-Muyassarah 2/976]
 Ja’fariyyah: A name Shia give to themselves claiming ascription to Ja’far as-Ṣadiq, however in reality it is another name for the extreme Shia such as the Bātiniyyah.
 Musavi Khomeini [d: 1989] known as Ruhollah or Ayatollah, is considered to be the founder of the Republic of Iran after the overthrow of the Shah of Iran – Mohamad Raza. In addition to Kufr and Shirk, his beliefs include: the failure of all Prophets including Muhammad ﷺ in rectifying mankind and bringing justice; considering their awaited Mehdi to have a station greater than the Prophets and Messengers; and passing judgements of Kufr (disbelief) upon the Companions. Due to such perverse beliefs, the scholars of the Ummah have agreed upon his disbelief.
 The “twelvers” (known as al-ithna ‘ashariyyah) are a sect within the Shia who believe in 12 Imams, hence they are also known as al-Imamiyyah. They believe in twelve Imams, the 12th Imam, born many centuries ago, currently hiding in a cellar (sardab) in Samarra (Iraq). Their inspiration is ‘Abdullah Ibn Saba, a Jew originally from Yemen who feigned Islam to deceive the people and cause corruption. They are also the originators of the claim that ‘Ali (radiAllāhu ‘anhu) should have been the 1st Caliph. [Refer to: al-Mawsu’ah al-Muyassarah 1/51]
 Rafida: A term used to refer to the Shia. Linguistically it means: to reject. They are called this name because they reject the caliphate of Abu Bakr and ‘Umar, and reject the Companions.
 “Ahl al-Bayt” is a term of respect and veneration given to the family or household of the Prophet ﷺ. More specifically, it refers to his noble wives, his children and the believers amongst his tribe Bani Hāshim, Bani ‘AbdulMuttalib and their freed slaves.
 Al-Ḥasan and al-Ḥusayn were the two grandchildren of the Prophet ﷺ from his daughter Fatimah and her husband ‘Ali (may Allah be pleased with them all). He said regarding them, ‘“Al-Ḥasan and al-Ḥusayn are the leaders of the youth of Paradise,’ and “Indeed they are my two fragrant flowers in the world’.
 Nuṣayriyyah: They are a sect from the Bātiniyyah Rafida who consider ‘Ali (radiAllāhu ‘anhu) to be a god i.e. an object of worship.
 Ismā’īliyyah: A name Shia give to themselves claiming ascription to Isma’ῑl Ibn Ja’far as-Ṣadiq, however in reality it is another name for the extreme Shia such as the Bātiniyyah.
هل يجوز تكفير الشِّيعة؟
السؤال: الشيعة أقسام وأنواع ، ذكرها بعضُهم اثنتين وعشرين نوعًا – يعني: فرقة – لكن الباطنية منهم: كالجعفرية، والإمامية أتباع الخميني الاثنا عشرية، هؤلاء لا شكَّ في كفرهم؛ لأنهم رافضة، خصوصاً قادتهم وأئمتهم الذين يدعون إلى الشرك بالله وعبادة أهل البيت، ويغلون في عليٍّ، ويعبدونه من دون الله، وفي الحسن والحسين، ويرون أنهم يعلمون الغيب، وأنهم معصومون، ويدَّعون أنَّ عليًّا هو الإله.
هكذا النُّصيرية وهكذا الإسماعيلية، هؤلاء من أكفر الناس، القادة والأئمَّة منهم والكبار.
أما عامَّتهم فهم جهلة ضالون، لكن أئمَّتهم الكبار وعلماءهم يعرفون هذه الأمور، ويعتقدون هذه الأمور -نعوذ بالله- ومن أضلّ الناس وأبعدهم عن الهدى -نسأل الله العافية.
وفيهم شيعة جهله، لا يغلون في أهل البيت، ولا يعبدونهم من دون الله، ولا يعتقدون أنهم يعلمون الغيب، ولكن يُفضلون عليًّا ويقولون: علي أفضل من الصديق، وأفضل من عمر، هذا غلطٌ وجهلٌ ومعصيةٌ، لكن ما يكونون كفَّارًا، يكونون عصاةً، ويكونون مبتدعةً، ولا يكونون كفَّارًا.
إلا إذا غلوا في أهل البيت وعبدوهم من دون الله، وقالوا في عليٍّ وأهل البيت أنهم يعلمون الغيب، أو أنه تجوز عبادتهم من دون الله، أو قالوا أنهم أفضل من الأنبياء، وأنهم فوق محمدٍ والأنبياء، كما يقول الخميني في رسالته “الحكومة الإسلامية”، يقول: “إن أئمتنا بلغوا منزلةً ما بلغها ملك مُقرَّب ولا نبي مرسل” – نسأل الله العافية.
وحُكَّام إيران اليوم من أضلّ الناس وأكفرهم، وإن تظاهروا بالإسلام -نعوذ بالله-؛ لأنهم دعاة للشرك، دعاة لعبادة غير الله، دعاة للرفض، دعاة لسبِّ الصحابة، ولعن الصحابة، والغلو في عليٍّ وأهل البيت، وأنهم معصومون يعلمون الغيب، وأنهم يُعْبَدون ويُدْعَون من دون الله: يُستغاث بهم، ويُنذر لهم، إلى غير ذلك -نسأل الله العافية..