(1) They cast aspersions on the Qur’aan, claiming that two-thirds of it has been omitted, as is stated in their book by al-Noori which is called “Fasl al-Khitaab fi Ithbaat Tahreef Kitaab Rabb al-Arbaab”, and in “Al-Kaafi”, and other books. Whoever casts aspersions on the Qur’aan is a kaafir who disbelieves in the words of Allaah:
"And surely, We will guard it (from corruption)" [Q15:9]
(2) They cast aspersions upon the Sunnah and the saheeh ahaadeeth. They do not follow them, because they were narrated from the Sahaabah who, according to them, are kuffaar. They believe that the Sahaabah became kaafirs after the Prophet (sallaLlaahu alayhi wa sallam) died, apart from Ali and his descendents, Salmaan, ‘Ammaar and a few others. But with regard to the first three khaleefahs and the majority of the Sahaabah who gave their bay’ah (oath of allegiance) to them, they think that they all apostatized and became kaafirs, so their ahaadeeth cannot be accepted. This is stated in “al-Kaafi” and other books of theirs.
(3) They regard the Sunnis (Ahl al-Sunnah) as kaafirs, so they do not pray with you. Whoever prays behind a Sunni will repeat his prayer. Indeed, they think that we are naajis (impure), and when they shake hands with us they go and wash their hands. Whoever regards the Muslims as kaafirs is himself a kaafir, so we regard them as kaafirs just as they regard us as kaafirs, and more so.
(4) They commit clear shirk in their exaggerations about Ali and his descendents and in their calling upon them alongside Allaah. This is stated clearly in their books, where they exaggerate about them and describe them in terms that are befitting only for the Lord of the Worlds. We have heard this in their tapes. They do not participate in the charity work of the Ahl al-Sunnah, or give charity to the Sunni poor; if they do these things, it is with deeply rooted and hidden hatred, and they do that as a form of taqiyyah (dissimulation, calculated deception). On these grounds, anyone who has given zakaah to them must pay his zakaah again, because he has given it to someone who will be helped in his kufr and to wage war against the Sunnah thereby. Whoever is obliged to pay zakaah is forbidden to give it to a Raafidi; if he does this, he has not discharged his obligation and he has to pay it again because he did not give the money with which he had been entrusted to the people who were entitled to receive it. Whoever doubts this, let him read the books that have been written in refutation of them, such as the book by al-Qifaari which refutes their way, and al-Khutoot al-‘Areedah by al-Khateeb, and the books of Ehsan Ilahi Zaheer, and others. And Allaah is the Source of Strength.
[From Al-Lu’lu’ al-Makeen min Fataawa Fadeelat al-Shaykh Ibn Jibreen, p. 39.]