Shaikh Ibn Uthaimeen on Tawhid ul-Hakimiyyah
Shaikh Muhammad ibn Saalih al-'Uthaimeen was asked concerning this, and he replied that:
"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. This is because 'al-Haakimiyyah' falls within Tawheedur-Ruboobiyyah from the aspect that Allaah decrees whatever He wills.
It also enters under Tawheedur-Ruboobiyyah in that the servant must worship Allaah according to what He has decreed. So it does not fall outside the three categories of tawheed, which are: Tawheedur-Ruboobiyyah, Tawheedul-Uloohiyyah and Tawheedul-Asmaa was-Sifaat."
Then, when asked, 'How are we to rebut them?' he replied:
"We rebut them by saying to them, 'What does 'al-Haakimiyyah' mean?' It does not mean except their saying that judgement/decree is for Allaah alone ' and that is Tawheedur-Ruboobiyyah. So Allaah, He is the Lord, the Creator, the Sovereign Owner, the One in control of the affairs. But as for what they intend by it and an explanation of the danger of this idea of theirs, then we do not know their intentions and desire, so therefore we cannot estimate the seriousness of this matter.'
Taken from 'al-Muslimoon,' no. 639, 25th of Dhul-Hijjah 1417H which corresponds to Friday the 2nd of May 1997.