لَّا يَتَّخِذِ الْمُؤْمِنُونَ الْكَافِرِينَ أَوْلِيَاءَ مِن دُونِ الْمُؤْمِنِينَ ۖ وَمَن يَفْعَلْ ذَٰلِكَ فَلَيْسَ مِنَ اللَّهِ فِي شَيْءٍ إِلَّا أَن تَتَّقُوا مِنْهُمْ تُقَاةً ۗ وَيُحَذِّرُكُمُ اللَّهُ نَفْسَهُ ۗ وَإِلَى اللَّهِ الْمَصِيرُ (28)
(3:28) The believers may not take the unbelievers for their allies in preference to those who believe. Whoever does this has nothing to do with Allah unless he does so in order to protect himself from their wrong-doing. *25 Allah warns you to beware of Him for it is to Allah that you will return. *26
*25). This means that it is lawful for a believer, helpless in the grip of the enemies of Islam and in imminent danger of severe wrong and persecution, to keep his faith concealed and to behave in such a manner as to create the impression that he is on the same side as his enemies. A person whose Muslim identity is discovered is permitted to adopt a friendly attitude owards the unbelievers in order to save his life. If he considers himself incapable of enduring the excesses to which he may be subjected, he may even state that he is not a believer.
*26). One should not be overwhelmed by the fear of other human beings to the extent of losing the fear of God. Human beings can harm a man but the most they can do is to ruin his transient, earthly life. God, on the other hand, can subject him to everlasting torment. If one is constrained in extraordinary circumstances to resort to a prudent concealment of faith (taqiyah) in order to save one's life, this concealment should remain within reasonable limits. The most one is permitted to do is to protect one's life and property without jeopardizing either the interests of Islam or of the Muslim community as a whole, and without causing loss of life and property to other Muslims. One must never allow saving one's own life to lead to the propagation of unbelief at the expense of Islam and to the dominance of unbelievers over Muslims. Here the believers are warned that, no matter how dangerous the circumstances surrounding them, they cannot escape God's reproach if they give substantial aid to those rebelling against Him, and cause any harm to God's chosen religion, to the community of believers or to any individual believer. For, it is to God that one will ultimately return for reckoning.