Translated by Ahmed Abu Turaab
Questioner: Mocking the religion which has been mentioned in His Saying, the Blessed and Most High, “Say, ‘Was it at Allaah, and His Aayat that you were mocking? Make no excuse, you have disbelieved after you had believed …’” [Tawbah 9:66] is it kufr in belief [kufr i'tiqaadi] or disbelief in actions [kufr amali]?
Al-Albaani: There is no doubt that this is kufr in belief–infact, this is disbelief with two horns. Because it is not possible for a believer no matter how weak his faith is to mock the Signs [aayaat] of Allaah the Mighty and Majestic. And this type of disbelief is what comes under our previous statement where we would say, “It is not permissible to declare a Muslim to be outside the fold of Islaam except if something emanates from his tongue which shows us what has settled in his heart.” So here, his mockery of the Signs of Allaah, the Mighty and Majestic, is the biggest confirmation from him that he does not believe in that which he is mocking. So thus he is a disbeliever who has performed kufr in belief [i'tiqaadi].
Mawsoo’atul-Allaamah, al-Imaam, Mujaddidil-Asr, Muhammad Naasirid-Deen al-Albaani, of Shaikh Shady Noaman, vol. 5, p. 522.