The ruling on the one who mocks the religion

source: silsilat ul-hudā wa nnūr ~ the series of guidance and light ~ tape no. 672c

Question #3: “With regard to mocking the religion, which was mentioned in Allaah’s statement: {Say: ‘Was it at Allaah, and His Aayaat (proofs, evidence, verses, lessons, signs, revelations) and His Messenger (صلى الله عليه وسلم) that you were mocking?’ / Make no excuse; you disbelieved after you had believed},[1] is the disbelief here al-kufr ul-‘amalee (the disbelief related to actions) or al-kufr ul-i’tiqaadee (the disbelief related to faith)?”[2]
Shaykh al-Albaani (rahimahullaah) answers:
“No doubt, this is disbelief related to faith. Rather this is a disbelief that has two horns (i.e., it is clear disbelief), because mocking the aayaat of Allaah, the Mighty and Majestic, is not possible to come forth from a believer no matter how weak his eemaan (faith) is. And this type of disbelief is what falls under our previous statement when we said that it is not allowed to declare a Muslim to be a disbeliever except if something appears from his speech that would show us what is settled in his heart. So here, mocking the aayaat of Allaah, the Mighty and Majestic, is the greatest affirmation from him that he does not believe in that which he is mocking. So he therefore has disbelieved with the disbelief related to faith.”

[1] Surat ut-Tawbah; 9:65-66
[2] whoever does an act that is disbelief due to his opposing the Islamic legislation, while disbelief in it is also settled in his heart, then this is kufr i’tiqaadee, and it is the disbelief that Allaah does not forgive, and its doer will dwell in the Fire forever; as for if this act of disbelief is in opposition to what is settled in his heart such that he believes in the ruling of his Lord but he opposes it by his action, then his disbelief is only kufr ‘amalee, and not kufr i’tiqaadee; so he is under the will of Allaah, the Most High; if He wills, He will punish him and if He wills, He will forgive him; refer to Shaykh al-Albaani’s commentary in Silsilat ul-Ahaadeeth is-Saheeha #2552