Within the Shia theological framework, the concept of taqiyya (تقية - 'fear, caution, fear of God or of sin', also taghiyeh) refers to a dispensation allowing believers to conceal their faith when under threat, persecution or compulsion.
Al-Tabari's (d. 923) famous tafsir (exegesis of the Koran) is a standard and authoritative reference work in the entire Muslim world. Regarding 3:28, he writes: "If you [Muslims] are under their [infidels'] authority, fearing for yourselves, behave loyally to them, with your tongue, while harboring inner animosity for them. … Allah has forbidden believers from being friendly or on intimate terms with the infidels in place of believers — except when infidels are above them [in authority]. In such a scenario, let them act friendly towards them." Regarding 3:28, Ibn Kathir (d. 1373, second in authority only to Tabari) writes, "Whoever at any time or place fears their [infidels'] evil may protect himself through outward show." As proof of this, he quotes Muhammad's close companion, Abu Darda, who said, "Let us smile to the face of some people [non-Muslims] while our hearts curse them"; another companion, al-Hassan, said, "Doing taqiyya is acceptable till the Day of Judgment [i.e., in perpetuity]. Source: "War and Peace - and Deceit - in Islam" by Raymond Ibrahim /Pajamas Media February 12, 2009
In essence, it means Allah sanctions lying to protect oneself, and actually encouraging his adherents to be two-faced towards other people (infidels).
Mind boggling, isn’t it?