Muhammad Ibn Hasan At-Tusi writes:

وَالْيَهُودُ وَالنَّصَارَى مِنَ الْكُفَّارِ بِلَا خِلَافٍ أَلَا تَرَى أَنَّ اللهَ تَعَالَى قَدْ سَمَّاهُمْ كُفَّارًا مَعَ إِضَافَتِهِ إِيَّاهُمْ إِلَى أَهْلِ الْكِتَابِ فِي قَوْلِهِ لَمْ يَكُنِ الَّذِينَ كَفَرُوا مِنْ أَهْلِ الْكِتَابِ وَهَذَا نَصٌّ فِي تَسْمِيَّتِهِمْ بِالْكَفَرَةِ صَرِيحٌ

,,The Jews and Nazarenes are unquestionably among the disbelievers. Do you not see that God has declared them to be disbelievers? With their attribution from Him to the People of the Book in His Word: ﴾Not (soluble) were those of the People of the Book who disbelieved.﴿ (98:1) And this textual evidence clearly declares them to be disbelievers.” [Tahdhib-ul-Ahkam, volume 7, page 297]

لَا يَجُوزُ دُخُولُ الْكُفَّارِ الْمَسَاجِدَ لَا بِإِذْنٍ وَلَا بِغَيْرِ إِذْنٍ أَيَّ مَسْجِدٍ كَانَ وَبِهِ قَالَ مَالِكٌ وَقَالَ الشَّافِعِيُّ: يَجُوزُ دُخُولُ الْكُفَّارِ سَائِرَ الْمَسَاجِدِ بِالْإِذْنِ إِلَّا الْمَسْجِدَ الْحَرَامَ وَالْحَرَمَ وَمَسَاجِدَ الْحَرَمِ فَإِنَّهُ لَا يَجُوزُ دُخُولُهُمْ شَيْئًا مِنْهَا بِحَالٍ وَقَالَ أَبُو حَنِيفَةَ: يَجُوزُ دُخُولُ سَائِرِ الْمَسَاجِدِ الْحَرَمِ وَغَيْرِهِ دَلِيلُنَا قَوْلُهُ تَعَالَى إِنَّمَا الْمُشْرِكُونَ نَجَسٌ فَحَكَمَ عَلَيْهِمْ بِالنَّجَاسَةِ فَإِذَا ثَبَتَتْ نَجَاسَتُهُمْ فَلَا يَجُوزُ دُخُولُهُمْ شَيْئًا مِنَ الْمَسَاجِدِ لِأَنَّ النَّجَاسَاتِ لَا يَجُوزُ إِدْخَالُهَا الْمَسَاجِدَ بِلَا خِلَافٍ

,,You must not let disbelievers into the mosques. Neither with permission nor without permission. No matter which mosque it is and Malik confessed to this and Ash-Shafi’i said: ﴾You may allow the disbelievers to enter the other mosques after permission, except the Sacred Mosque, the Sanctuary and the mosques of the Sanctuary, for no one of them may ever be allowed to enter there.﴿ And Abu Hanifah said: ﴾You may let them enter the other mosques. Into the sanctuary and others.﴿ Our proof is His word: ﴾Only the associates are an impurity.﴿ (9:28) So He declared them impure. So if their impurity is established, then none of them may be allowed into the mosques, for undisputedly, no impurity may be allowed into the mosques.” [Al-Khilaf, volume 5, page 23]

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