Uliul-amr in the Quran

(Al Quran 4:59) "O you who have attained to faith! Pay heed to God, and pay heed to the Messenger and to those from among you who have been entrusted with authority (uliul-amr minkum); and if you are at variance over any matter, refer it to God and the Messenger."
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Uliul-amr minkum means those from among you who have been entrusted with authority

Who are those in authority?

They can be political leaders i.e. the governments and religious leaders & scholars, and both exercise authority over Muslims one way or another. ‘Pay heed unto God and pay heed unto Apostle’ comes first before obedience to ‘those entrusted with authority’ which means obey them only in what they tell you that is in accordance to the Islamic teachings. If they impose rules over us which force us to disobey God and His Messenger then obedience to them in such matters is not necessary however that doesn’t mean to rebel which is another issue.