Shaykhul-Islām Muhammad Ibn Abdul-Wahhāb -رحمه الله - we do not declare a person a kāfir except for what all the Ulama' are unanimous upon, and that is rejecting the Shahadatayn

Al-Imām Muhammad Ibn Abdul Al'Wahhāb رحمه الله was asked:
"For what reason is a person fought? And what is the reason a man is declared to be a kāfir?"
So he answered: "The five pillars of Islām, the two testifications of faith (Shahadatayn) which is the first of these pillars, then the following four pillars. As for the four pillars after the Shahadatayn, if he acknowledged them, and abandoned them out of negligence, then even if we fought him so that he performs them,we do not declare him a kāfir for abandoning them. The Ulama' have differed concerning the one who abandons these pillars out of laziness while not denying their obligation. And we do not declare to be a kāfir except for what all the Ulama' are unanimous upon, and that is, (rejecting) the Shahadatayn."

(Ad'dur As'Sunniyyah fi Ajwibatul an'Najdiyyah (Vol.1, pg.102)
(الدر السنية في الأجوبة النجدية ج١ ص)

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