Imaam ibnul-Qayyim (raheemahullaah) said: “There is nothing wrong with new concepts and new words, unless there is something bad about them. “ [Madaarij al-Saalikeen, 3/306] The problem with this categorization of Tawheed is that there is evil intended behind it although we say as Muslimeen indeed al-Hakimiyyah of Allaah is the truth. An example of this is what the misguided Habashees may Allaah destroy them say, ‘that Allaah exists without a place’ this statement is true but they intend evil behind by trying to strip Allaah of His Sifaatul-Ulyaa like the Mu’tazilah of old. Likewise, those who propagate this categorization of Tawheed intend by it their justification for khurooj, takfeer, and chaos.
This is also like the Khawaarij whom Abdullaah ibn Abbaas (radiyallaahu anhuma) approached when he said to them, , “I have come to you from amongst the companions of the Prophet (sallallaahu alayhi wa sallam) – the Muhajirun and the Ansaar and from the son of the uncle of the prophet (sallallaahu alayhi wa sallam) (‘Alee), who is his son-in-law. And upon them descended the Qur’aan; they are more knowledgeable about it than you and there is not one of them (the companions) amongst you. I have come to convey to you what they say, and to convey to them what you say.” ….. then he went on to say, “Come forward, what is the grudge you have against the companions of the Allaah’s Messenger and the son of his uncle (‘Alee)?” They answered, “Three points.” I asked, “And what are they?” They said, “One of the points is that he (‘Alee) had men judge in a matter of Allaah while Allaah says: "The judgment is for none but Allaah." [Soorah Al-An'aam (6):57 and Soorah Yusuf (12):40, 67] “What have men got to do with the judgment?”I said, “This is one point.” Then Abdullaah went on to refute each of their points.
Shaykh Saalih ibn 'Abdillaah Al-Fawzaan addressed this issue when he said, “There are some in our time who have divided tawheed into four categories, saying, "Tawheed is four categories: tawheed ar-ruboobiyyah, tawheed al-uloohiyyah, tawheed al-asmaa' was-sifaat, and tawheed al-haakimiyyah." In order to say this, they relay on the idea that dividing tawheed is just a traditional way of explaining it, not something restricted. Based on this assumption, there is nothing preventing us from adding another category.
So it should be said to such a person: "This division is not a traditional explanation, rather it goes back to the Book and the Sunnah, and the Salaf took these three categories directly from the Book and the Sunnah."
As for haakimiyyah, then it is true. It is obligatory for us to rule by the Sharee'ah of Allaah, the Mighty and Majestic. However this is included in tawheed al-uloohiyyah because it is obedience to Allaah, the Mighty and Majestic.
The Salaf did not leave out tawheed al-haakimiyyah so that someone later could add it on, verily it was already with them within tawheed al-'ebaadah (tawheed al-uloohiyyah)! That is because obeying Allaah by ruling according to His Sharee'ah is a form of worshipping Him, Mighty and Majestic, so it is not made into a separate category. Otherwise, prayer would be a separate category of tawheed, paying zakaah would be another separate category, fasting another, Hajj another, and all other forms of worship would be separate categories as well, and there would be no end to the divisions of tawheed! This is clearly wrong. All of the forms of worship come under one category, tawheed al-uloohiyyah.” [Duroos minal Qur’aanil-Kareem]
Now in coming to the words of Allaah, He the Exalted states, “And whosoever does not judge by what Allaah has revealed, such are the Kafiroun.” [Soorah al-Maa’idah (5):45] And Allaah Ta’aala says, “And whosoever does not judge by that which Allaah has revealed, such are the Thaâlimûn.” [Soorah al-Maa’idah (5):46] And Allaah also says, “And whosoever does not judge by what Allaah has revealed (then) such (people) are the Fâasiqûn.” [Soorah al-Maa’idah (5):47]
Shaykh Rabee ibn Haadee Al-Madkhalee made a very important point on the above mentioned verses (Soorah al-Maa’idah (5):45-47) and stated: “They should understand that these sayings of Allaah apply to all individuals, groups, rulers and subjects. So to restrict it to refer to the rulers alone and not to the people of deviant sects and misguidance, those who do not judge by the Sharee’ah of Allaah in their creed and beliefs, nor in their worship and their behavior, then this is from ignorance, misguidance and foolishness, since Allaah sent these ayat down concerning the Jews at a time when they had not had any state or authority for centuries. He sent these ayat down concerning them at a time when He had imposed humiliation and lowliness upon them. I have explained the authority and sovereignty of Allaah in this broad and all-embracing sense…” [Appendix of “Manhajul-Ambiyaa fee Da’wah Ilallaah”]
Shaykh Muhammad ibn Jameel Zaynoo wrote in his book Minhaaj ul Firqat un-Naajiyyah, “Chapter Nineteen: The Judgement is For Allaah Alone
Allaah created the creation so that He alone should be worshipped and He sent to them Messengers to teach them and He sent the Books along with the Messengers to establish judgement according to the truth and justice between them. The judgement is to be found in the Speech of Allaah and the speech of His Messenger (sallallaahu alayhi wa sallam) and it includes judgement in matters of worship, social transactions, beliefs, prescribed laws and politics (to protect and take care of the affaris of the ummah), and other human affairs.
(1) Judgement with regards to aqeedah: The first matter which the Messengers begagn their call with was the correction of aqeedah and calling people to single out Allaah alone for worship (tawheed). So when Yusuf was in prison, he called his two companions to tawheed when they asked him about the interpretation of dreams. Before answering their question, he said to them:
"O two companions of the prison! Are many different lords (gods) better or Allaah, the One, the Irresistible? "You do not worship besides Him but only names which you have named (forged), you and your fathers, for which Allaah has sent down no authority. The Judgement is for none but Allaah. He has commanded that you worship none but Him, that is the (true) straight religion, but most men know not. [Soorah Yusuf (12):39-40]
(2) Judgement with regard to worship: It is obligatory that we take the ruling for matters of worship, such as prayer, zakaah, and Hajj, from the Qur’aan and the authentic Hadeeth, acting upon the saying of the Prophet (sallallaahu alayhi wa sallam): “Pray as you have seen me praying.” Likewise the saying of the Prophet (sallallaahu alayhi wa sallam): “Take your rites of Hajj from me.” Acting upon the sayings of the mujtahid scholars: “If a hadeeth is saheeh, then it is my madhhab.”
If the Scholars differ with regards to any matter, then we do not have bigoted blind adherence to the saying of any particular one of them, except for the one who has the authentic proof with its origin from the Book of Allaah and the authentic Sunnah.
(3) Judgement in social transactions: With regard to buying and selling, loans, hiring, and other than them, then the Judgement in these matters is for Allaah and His Messenger (sallallaahu alayhi wa sallam), the Most High, says:
“But no, by your Lord, they can have no Faith, until they make you judge in all disputes between them, and find in themselves no resistance against your decisions, and accept (them) with full submission.’ [Soorah an-Nisaa (4):65]
The Mufassiroon mention that the reason for this verse being revealed was that there were two men who differed about a matter of irrigation. The Messenger (sallallaahu alayhi wa sallam) judged in favour of Az-Zubayr, so the other man said: “You have judged in his favour because he is your cousin.” Then this verse was revealed.
(4) Judgement in prescribed punishments: and qissaas is as Allaah, the Most High, says: And We ordained therein for them: "Life for life eye for eye, nose for nose, ear for ear, tooth for tooth, and wounds equal for equal." But if anyone remits the retaliation by way of charity, it shall be for him an expiation. And whosoever does not judge by that which Allaah has revealed, such are the Thaâlimûn.” [Soorah Al-Maaidah (5):45]
(5) Judgement regarding prescribed laws: The Judgement of Allaah with regards to the prescribed laws is as Allaah, the Most High, says:
“He has ordained for you the same religion which He ordained for Nooh, and that which We have inspired in you.” [Soorah ash-Shooraa (42):13]
Allaah censures those who associate partners to Allaah in worship (Mushrikeen) for giving the right of prescribing laws to other than Allaah, so He said:
Or have they partners with Allaah, who have instituted for them a religion which Allaah has not allowed. [Soorah ash-Shooraa (42):21]”
Shaykh Muhammad ibn Saalih al-Uthaymeen (raheemahullaah) said, "Whoever claims that there is a fourth category of tawheed under the title 'Tawheed al-Haakimiyyah' is to be counted as an innovator (mubtadi'). So this is an innovated categorisation which emanates from an ignorant person who does not understand anything of the affairs of 'aqeedah and the deen."
And I recommend reading what Shaykh Al-Albaanee stated concerning this matter: http://www.abdurrahman.org/tawheed/haakimiyyahAlbaani.html
May Allaah's salah and salaam be upon our Prophet Muhammad, his family, and his noble companions.