Legally: no. Emotionally/Mentally: Depends on the beliefs being thuagt and rules being forced. Technically, it isn't considered abuse. However, teaching your child that a deity in the sky constantly watches them and is going to eventually judge them, punish them, and send them to eternal torment if they don't believe the things you do and/or if they don't go to church, pray, etc, could be seen as emotional abuse if the child legitimately believed what their parents told them as true.