so there are 2 cases mentioned in the audio
1. when a ruler places a law other than the Shariah and nakes that law obligatory for his subordinates to follow. This is kufr akbar. For example, the ruler places a law that prohibits all of the Muslims from praying, doing Zakah, fast in Ramadhan, do Hajj, in this case, it is kufr akbar. Or the ruler places a law saying "we will not cut the hand of the thief ANYMORE, rather we will imprison them for 5 years instead" this is kufr akbar since he is legislating a law that opposes the Shariah
2. when a ruler fails to abide by the law due to his own shortcomings, so if a ruler doesn't implement the Hadd punishment for a thief because that thief happens to be a close relative of the ruler, and the ruler knows that not ordering to have the hand of the thief cut off, is sinful, and the ruler does it only a few times, then this is when it is called kufr duna kufr. Here, the ruler doesn't invent a new law that opposes the Shariah, he doesn't remove the Shariah.
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