Imaam Abdul Azeez (May Allaah have mercy upon him) said:
The servitude is for Allaah alone. Also, the dissociation from the worship of the Taaghoot and going to Him (Allaah's Book), for the rulings, is from the requirements of Laa ilaaha illallaaah (none has the right to be worshipped except Allaah) who is alone without partners. It is also from the requirements of (the testimony) that Muhammad (sallaallaahu alayhi wa sallaam) is the Messenger of Allaah. Allaah is the Lord of mankind and their true deity. He is the one who created them and He is the one who commands them and prohibits them. He gives them life and cause their death. He brings them to account and rewards them. He is the one who is entitled to all acts of worship excluding all others beside him.
Allaah has stated:
"Certainly for Him, is the affair of creation and the commandment" (Al-A'raaf : 54)
Therefore, just as he is the Creator alone, He is the one who commands. That which is obligatory (upon the servants) is to be obedient to His command.
Source: Ar-Risaalah - A Fa Hukmal Jaahiliyyaah Yabghoon pg. 6
Sisters Upon Al-Istiqaamah