What is the interpretation of Allah Almighty's saying: "And whoever does not judge by what Allah has revealed - then it is those who are the disbelievers," and is Ibn Mas'ud's interpretation binding, or can one adopt the interpretation of other Tabi'een?

Allah Almighty has decreed disbelief, injustice, and wickedness upon those who do not rule by what Allah has revealed. This disbelief varies between major disbelief (kufr akbar) or minor disbelief (kufr asghar) depending on the ruler's state. So, whoever rules by other than what Allah has revealed, deeming it lawful or believing that man-made laws are better, is a major disbeliever (kafir kufran akbar) who is expelled from the fold of Islam. This is what Ibn Mas'ud's interpretation points to. As for whoever rules by other than the Shari'ah, often due to personal inclination while acknowledging the truth, he is mistaken and sinful, but does not leave the fold of Islam and is considered a minor disbeliever (kafir kufran asghar). This is what Ibn Abbas meant by his statement: "It is not the disbelief you are going to." Scholars have differed whether these verses pertain to Muslims or disbelievers, but the Qur'an indicates that they refer to the Jews, as they are mentioned before and after them.