Allah says (interpretation of the meaning):
"Have you (O Muhammad sallallaahu alayhi wa sallam) seen him who has taken as his ilaah (god) his own vain desire? Would you then be a Wakeel (a disposer of his affairs or a watcher) over him? Or do you think that most of them hear or understand? They are only like cattle nay, they are even farther astray from the Path (i.e. even worse than cattle)”
[al-Furqaan 25:43-44]
Shaykh Uthaymeen, in his explanation of Kitbah Tawheed, explained that shirk can occur due to following ones lowly desire which leads a person to sin.
The shaykh stated:
Allah said in Surah al-Jaathiyah (45:23):
“Have you seen he who has taken as his god his [own] desire…”
The minor shirk of following lowly desires occurs when a person gives precedence to his desires over the Quran and Authentic Sunnah by purposely not staying away from something that Allah has prohibited while knowing that this thing is prohibited because he followed his own lowly desires.
Or the minor shirk of following lowly desires occurs when a person gives precedence to his desires over the Quran and Authentic Sunnah by purposely failing to do something that Allah has commanded him to do, while knowing that Allah has commanded him to do this thing (i.e. action), due to following his own lowly desires.
In both of the above cases, the person has committed minor shirk because the person has obeyed their own desires instead of obeying Allah’s commands and prohibitions. Therefore, the person has made their own lowly desires as a god along side Allah which can be obeyed (instead of Allah).
So in these cases the person gives precedence to what he loves (due to following his lowly desire) even though the person knows Allah hates what he loves (i.e. abounding Allah’s command and not staying away from his prohibition).
Other scholars on the minor shirk of following one’s lowly desires:
Shaykh al-Islam Ibn Taymiyyah (may Allah have mercy on him) said:
“…when a person wrongs himself, such as withholding (wealth) – because of his love of wealth – and not doing some obligatory duties, this is minor shirk; and loving that which Allah hates, so that he gives his whims and desires precedence over love (the) of Allah, this is minor shirk…”
From: Majmoo’ al-Fataawa (7/82)
Shaykh al-Albaani (may Allah have mercy on him) said:
“Our Lord said,
“Have you seen he who has taken as his god his [own] desire?”
[al-Jaathiyah 45:23]
He took as his god his own desires, so, everyone who follows his desires has made it a partner with Allah…”
From: Al-Hudaa wan-Noor, 341
Shaykh Saalih al-Fawzaan (may Allah preserve him) said in his Explanation of al-Barbahaaree’s Sharhus-Sunnah:
“The one who follows his desires, he has deviated from the religion. And if he does this for an extended period it will first be made easy to oppose (the Sunnah) and (follow) his desires; he will boast of following his desires up until he leaves the religion. Then his religion will become his desires.
Allah the Exalted and High said:
“Have you seen him who takes his own lust as his ilaah (god), and Allah, despite his knowledge, left him astray, and sealed his hearing and his heart, and put a cover on his sight. Who then will guide him after Allah? Will you not then remember?”
[al-Jaathiyah 45:23]
So the desires are another deity. Shirk is not confined to worshipping idols, rather there is something else and it is the desires. Indeed people do not (just) worship idols, or trees, or stones, they do not worship the graves, but they follow their desires. This is being a servant to his desires (i.e. obeying his lowly desires whether they agree with the Quran and Authentic Sunnah or not); so it is upon the people to take caution and do not follow anything except what agrees with the Book and the Sunnah.
…There is no argument for the one who goes in opposition and follows his desires because he strayed after the clarification and after knowledge.
Allah the Exalted and High said:
“Have you seen him who takes his own desires as his ilaah (God), and Allah, despite his knowledge, left him astray.”
[al-Jaathiyah 45:23]
He is not ignorant, rather he knows the Book and the Sunnah, and he knows the statements of the people of knowledge but they do not agree with his desires. So he abandons the Book and the Sunnah and takes that which agrees with his desires. This is misguidance and refuge is sought with Allah. Following the desires is very dangerous so it is upon the person to be cautious of following his desires.”
See more:
Explanation of Sharhus-Sunnah of Imaam al-Barbahaaree by Shaykh Saalih al-Fawzaan
“And who is more astray than one who follows his own lusts, without guidance from Allah?”
[al-Qasas 28:50]
“…and follow not their vain desires, diverging away from the truth that has come to you.”
[al-Maa’idah 5:48]
“So follow you that (Islamic Monotheism and its laws), and follow not the desires of those who know not.”
[al-Jaathiyah 45:18]
“…and follow not your desire for it will mislead you from the Path of Allah. Verily! Those who wander astray from the Path of Allah (shall) have a severe torment, because they forgot the Day of Reckoning.”
[Saad 38:26]
“May Allah have mercy upon you. Know that the religion is what came from Allah, the Blessed and Most High. It is not something left to the intellect and opinions of men. Knowledge of it is what comes from Allah and His Messenger (sallallaahu ‘alayhi wa sallam), so do not follow anything based upon your desires and so deviate away from the Religion and leave Islam. There will be no excuse for you since Allah’s Messenger (sallallaahu ‘alayhi wa sallam) explained the Sunnah to his Ummah and made it clear to his companions and they are the Jamaa’ah, and they are the Main Body (as-Sawaad ul-A’dham), and the Main Body is the truth and its followers. So he who contradicts the Companions of Allah’s Messenger (sallallaahu ‘alayhi wa sallam) in any of the affairs of the Religion then he has fallen into disbelief.”