The Islamic Law accepts that the religious differences of non-muslim citizens or living in the Muslim society should be taken into consideration in law-making procedure as an essential principle. Therefore, the definition of the concept of shirk as a kind of belief and the determination of the individuals or communities who are Mushrikûn are necessary to apply the legal norms. Namely, in accordance with the principle above-mentioned, it is important to determine that how the Islamic legal norms will be applied to non-muslims and which legal norms will be applied to whom from among them. In this study, we examine the conceptual comprehension of shirk term and the effect of its consideration on the legal norms and applications. For the meaning attributed to the shirk term determines the comprehension of legal norms