Shirk is a term which signifies the act of associating with Allah, in other words accepting presence of other deities beside Him. The Arabic word shirk means to share. In religious sense it means attributing partners with Allah, i.e. If a person considers someone else as a sharer in the Being of Allah and Hs Attributes, or in the implications of His Attributes, He is a Mushrik and infidel of Kafir. Shirk is not only idolatry, but also offering prayers to someone living or dead, believing that they may hold the same attributes in a lesser degree than Allah. Thus, the belief that Allah is not sovereign or independent and sole dispenser of affairs of the world and that other deities can intercede with Him and that any attempt to implore any other being besides Allah for the grant of any wishes of the believer or to answer his prayers is a Shirk. Shirk is the only sin that is unforgivable and this is the biggest sin of them all. Shirk is the beginning of non believer as he opposes the first pillar of Islam, i.e. To believe in the Oneness and Unity of Allah and to belief in Prophet Hood.