Abū Muḥammad al-Maqdisī ʿIṣām al-Barqāwī is a chief ideological instigator of extremism and terrorism and one of the main inspirations behind al-Qaeda and ISIS takfīrī, jihādī ideology. His anterior hides behind the label of ‘Salafī-Jihādist’. Meanwhile, his posterior excretes Khārijite ideology, which includes takfīr on account of what does not amount to sin let alone what amounts to sin. His easily identified core Khārijite concepts are derived through the writings of Quṭb and al-Mawdūdī (see here, and here) and are similar to those of the Khārijites of old in focusing around issues of taḥkīm, ḥākimiyyah and khurūj as quintessential elements of faith. In his works and writings, he makes takfīr of all contemporary Muslim rulers and governments, their army and police divisions and any subsidiary institutions, as well as scholars and employees who actively support them. He considers their removal from the greatest of religious obligations, without which the foundation of Islām, Īmān and Tawḥīd cannot be established. This core doctrine forces him to concur with the sects of the Khārijites of old in their subsidiary doctrines and oppressive judgements, save that he denies it with his tongue and pen. Agreeing with the Khārijites in substance, he plays word-games with labels and titles to camouflage his corrupt merchandise.

Abū Muḥammad al-Maqdisī was asked, “Do you make takfīr of Ibn Bāz and Ibn ʿUthaymīn”, and he responded:

I leave delving into the disbelief of these specific people from the perspective of the statement of the Prophet (ﷺ), ‘Leave him, lest the people say that Muḥammad kills his companions’. Today the people find approval in making takfīr of the tāghūts, their military and their armies. And we are preoccupied in that away from turning to these shaykhs (with takfīr). So I see that one should not be preoccupied with that in this phase. It is sufficient for me to warn the youth from their books, their misguided fatwas in the fields of politics, pledge of allegiance, leadership, and the ṭaghūts (leaders), their armies and supporters. I ask Allāh to guide them, but if they persist in their misguidance, they all fall together.

Source: Liqā Maʿa Majallat al-Aṣr al-Iliktrūniyyah (p.17) through al-Qiṣṣah al-Kāmilah of Ibrāhīm bin Ṣāliḥ al-Ḥamīd (p. 226) and it is available published online on numerous blogs.

In this statement al-Maqdisī revealed that he conceals in his heart, the takfīr of Ibn Bāz and Ibn Uthaymīn (rahimahumallāh). He gave a very, crafty diplomatic answer and did not answer directly, the simple question posed. He stated that he does not wish preoccupation with this matter at this time as he is engaged in spreading takfīr of the rulers and their armies which the youth are beginning to accept. In other words, he fears that if he spreads takfīr of these scholars at this point in time, it may derail his takfīr of the rulers, as this may not be acceptable to a large segment of his intended audience. If however, takfīr of the rulers can be promoted until it is widespread and taken as a given fundamental, takfīr of these scholars will naturally follow and the people will have been sufficiently indoctrinated to accept this judgement regarding the leading Salafi scholars.