In The Name of Allaah, The Most Merciful, The Bestower of Mercy
Allaamah Rabee Bin Haadee Al-Mad’khalee [may Allaah preserve him] said:
Indeed, rejecting the statements of scholars [i.e. their sound verdicts] – by way of statements whose apparent meaning is sound, but those who utilise them intend falsehood and evil – has become widespread nowadays. [And this statement of truth by way of which falsehood and evil is intended is]: “I do not make Taqleed!!’’ Even though you find him [i.e. the utterer of this statement] to be ignorant, understands nothing [i.e. regarding some or many affairs] in the religion and is one of those who are greatly in need of making Taqleed of the scholars as well as following them.
There is [the necessity for] Taqleed and Ittibaa. There is a person who is ignorant and he needs to make Taqleed. Taqleed is a necessity for this person, therefore it is incumbent upon him to make Taqleed of the scholars. The student of knowledge can understand by way of the proofs that such and such scholar is correct and thus he follows the person with proof [i.e. Ittibaa]. This is a level above Taqleed and below the level of the Mujtahid.
Some of them [i.e. the people] might say: ‘’I do not make Taqleed’’, even though-in reality- he is a commoner or an evil doer, or a malicious person who desires to speak ill against the scholars and keep the people away from them through these cunning ways. Therefore, let the youth be careful lest they fall into the trap of these fools – those who speak ill of the scholars in such a heedless manner.
“I do not make Taqleed of such and such [person]”; we say to him [i.e. the one who utters this statement]: Who commands you to make Taqleed if you are a student of knowledge?! However, if that scholar about whom you say, “I do not make Taqleed of him” has truth with him, then is it permissible to reject the truth through this illusion which you call Taqleed and intend falsehood by way of it?! I warn the youth against despicable behaviour. It has become rife amongst the common people and prevents them from [adhering] to good manners, [sound] religion and [good] character. [Source: Marhaban Yaa Taalibal Ilm’ pages 61-62. Slightly paraphrased]
The Prohibited and Permissible Forms of Taqlid
The following PDF https://www.troid.org/media/pdf/areturntothesunnah.pdf discusses the subject matter of Taqleed -from page 59 onward- based on the clarifications of the scholars, such as Shaikh Albaani [rahimahullaah], Shaikh Fawzaan [may Allaah preserve him] and others. The reader is asked to read carefully to acquire a holistic understanding of the affair.