Allaah says (interpretation of the meaning):
“O you who believe! Take not the Jews and the Christians as Awliyaa’ (friends, protectors, helpers), they are but Awliyaa’ of each other. And if any amongst you takes them (as Awliyaa’), then surely, he is one of them. Verily, Allaah guides not those people who are the Zaalimoon (polytheists and wrongdoers and unjust)”
Shaykh al-Shanqeeti (may Allaah have mercy on him) said:
In this verse Allaah tells us that whoever takes the Jews and Christians as friends is one of them because of his taking them as friends. Elsewhere Allaah states that taking them as friends incurs the wrath of Allaah and His eternal punishment, and that if the one who takes them as friends was a true believer he would not have taken them as friends. Allaah says (interpretation of the meaning):
“You see many of them taking the disbelievers as their Awliyaa’ (protectors and helpers). Evil indeed is that which their ownselves have sent forward before them; for that (reason) Allaah’s Wrath fell upon them, and in torment they will abide.
81. And had they believed in Allaah, and in the Prophet (Muhammad) and in what has been revealed to him, never would they have taken them (the disbelievers) as Awliyaa’ (protectors and helpers); but many of them are the Faasiqoon (rebellious, disobedient to Allaah)”
Elsewhere Allaah forbids taking them as friends and explains the reason for that, as He says (interpretation of the meaning):
“O you who believe! Take not as friends the people who incurred the Wrath of Allaah (i.e. the Jews). Surely, they have despaired of (receiving any good in) the Hereafter, just as the disbelievers have despaired of those (buried) in graves (that they will not be resurrected on the Day of Resurrection)”
In another verse Allaah explains that this is so long as they are not taken as friends because of fear or taqiyah (i.e., being friendly with them in order to avoid harm); if that is the case then the one who does that is excused. Allaah says (interpretation of the meaning):
“Let not the believers take the disbelievers as Awliyaa’ (supporters, helpers) instead of the believers, and whoever does that, will never be helped by Allaah in any way, except if you indeed fear a danger from them”
[Aal ‘Imraan 3:28]
This verse explains all the verses quoted above which forbid taking the kaafirs as friends in general terms. What that refers to is in cases where one has a choice, but in cases of fear and taqiyah it is permissible to make friends with them, as much as is essential to protect oneself against their evil. That is subject to the condition that one’s faith should not be affected by that friendship and the one who is behaves in that manner out of necessity is not one who behaves in that manner out of choice.
It may be understood from the apparent meaning of these verses that the one who deliberately takes the kuffaar as friends by choice and because he likes them, is one of them.
Adwa’ al-Bayaan, 2/98,99