A Shia sent me a link and I thought it was quite interesting:
*The Imam then clarifies what he had meant, that [belief in] wilayah is a prerequisite for the acceptability of works [before God], as will be discussed hereafter, God the Exalted willing.
*That is because [true] faith is not realized except with the wilayah of ‘Ali and his infallible and pure successors, awsiya’ (A). Rather, faith in God and the Messenger would not be accepted without wilayah, as will be mentioned in the next section, God willing.
*Hadith Khomeini uses: Be aware that the man who spends his nights in prayer and his days in fasting and gives as all his property as charity (sadaqah) and performs hajj throughout his life without knowing the wilayah of the Wali of God and without following him, and without conducting himself, in all his actions, according to his guidance—such a person has no right to any reward from God and is not one of the faithful.
*Hadith Khomeini uses: The same applies to this disobedient and misguided Ummah after its abandoning the Imam appointed for them by their Prophet. Hence God will not accept any of their acts nor elevate any of their good works unless they carry out what God has commanded them and follow the Imam, to whose authority (wilayah) they have been commanded by God to submit, and enter through the door that God and His Messenger have opened for them.
*
It may be inferred from all of them that the recognition of wilayah is a condition for the acceptability of works, or, rather, that it is the condition for the acceptability of faith in God and the prophethood of the honored Prophet (S).He then talks about how the actions of a convert to Shiaism from when he was a non-Shia do not need qadha, minus the zakat to undeserving people.
http://www.al-islam.org/forty-hadith-an-exposition-second-edition-imam-khomeini/thirty-third-hadith-wilayah-and-worksEspecially when compared with Khomeini in 'Makasibul Muhramah Volume 1 page 250', it seems like he's doing takfir.
Thoughts?