Imam Ibn al-Qayyim Rahimaullah provides a detailed religious context:
It is everything in which man exceeds his limits, whether it is being worshiped, followed, or obeyed. The Taghut of each community includes those who are sought for judgment instead of Allah and His Messenger, those worshipped besides Allah, those followed without proof from Allah, and those obeyed without knowing if it aligns with Allah’s judgment. Most people have turned from worshipping Allah alone to worshipping Taghut, seeking judgment from Taghut, and obeying and following Taghut. — [I’lām Al-Muwaqqi’īn (1/50)]
Taghut, therefore, represents any entity or person that diverts individuals from the path of Allah, making it a critical concept in Islamic theology and practice.