28. O you who believe (in Allâh’s Oneness and in His Messenger Muhammad صلى الله عليه وسلم)! Verily, the Mushrikûn (polytheists, pagans, idolaters, disbelievers in the Oneness of Allâh, and in the Message of Muhammad صلى الله عليه وسلم) are Najasun (impure).[1] So let them not come near Al-Masjidal-Harâm (at Makkah) after this year; and if you fear poverty, Allâh will enrich you if He wills, out of His Bounty. Surely, Allâh is All-Knowing, All-Wise.
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(V.9:28) Their impurity is spiritual and physical: spiritual, because they don’t believe in Allâh’s Oneness and in His Prophet Muhammad صلى الله عليه وسلم ; and physical, because they lack personal hygiene (filthy as regards urine, stools and blood). And the word Najas is used only for those persons who have spiritual impurity e.g. Al-Mushrikûn