قال شيخ الإسلام ابن تيمية رحمه الله في قوله تعالى :﴿ ياويلتى ليتني لم اتخذ فلاناً خليلا ﴾ ، فمن خالّٓ مخلوقاً في خلاف أمر الله ورسوله .كان له هذا الوعيد

مجموع الفتاوى ٧٣/٧

Shaykhul-Islaam Ibn Taymiyyah (may Allah have mercy upon him) said regarding the statement of Allah:

Oh I wish I hadn’t taken so and so as a close friend. (al-Furqaan: 28)

Whoever takes someone from creation as a close friend in opposition to the commandment of Allah and his Messenger, then this threat is for him.

Source: Majmoo’ al-Fataawaa, 7/73

Translated by Abu Yusuf Khaleefah
24th of Rajab, 1436 H (06-13-2015)
Masjid Nur Allah, Queens, NYC