Yes, vowing to other than Allah is considered polytheism. This is because vowing is an act of worship, and directing worship to anyone or anything other than Allah is shirk (polytheism).
Vowing is considered an act of worship because it involves making a commitment to obey Allah, as mentioned in the transcript. The Quran praises those who fulfill their vows, further indicating its status as an act of devotion.
Examples of vowing to other than Allah that would be considered polytheism include making vows to graves or shrines. The transcript explicitly states that vowing to other than Allah, such as for graves or shrines, is an act of shirk.
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