'Whoever swears by other than Allah has disbelieved or associated partners with Allah.'

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Explanation

The Prophet (may Allah's peace and blessings be upon him) informs that whoever swears by other than Allah and His names and attributes has disbelieved in Allah or associated partners with Him. This is because swearing entails extolment of the one by whom swearing is done, whereas all greatness belongs to Allah alone. So, we must only swear by Allah, His names, and attributes. This type of swearing falls under minor polytheism. However, if the swearer extols what he swears by like the extolment of Allah or greater, then his swearing constitutes major polytheism.

Benefits from the Hadith

Extolment by swearing is a right only due to Allah Almighty. So, we should only swear by Allah and His names and attributes.
It points out the keenness of the Companions to enjoin the right and forbid the wrong, particularly if the wrong act pertains to polytheism or disbelief.