Background. Modern epistemology often emphasizes rationality and empirical observation as the primary foundations of knowledge, whereas Islamic epistemology recognizes additional dimensions of knowing that involve spiritual and transcendental faculties. Within this framework, the qalb (heart) occupies an important position as a means of apprehending realities that cannot be fully reached through reason and sensory experience alone. Purpose. This study aims to examine the epistemological foundations of the qalb as an instrument of knowledge from the perspective of the Qur’an through the maudhu‘i (thematic exegesis) paradigm, complemented by the thoughts of prominent Sufi scholars, particularly Al-Ghazali and Ibn Arabi. Method. This study employs a qualitative–philosophical approach based on library research. Qur’anic verses related to the qalb, knowledge, understanding, and spiritual awareness are examined thematically and interpreted in relation to relevant concepts developed in classical Sufi thought. The analysis focuses on identifying the epistemological function of the qalb and its relationship with rational, spiritual, and transcendental dimensions of knowledge. Results. The findings demonstrate that, from a Qur’anic perspective, the qalb is not merely associated with emotion but also functions as an epistemological faculty capable of understanding, reflecting, and apprehending spiritual and transcendent realities. Conclusion. The study concludes that the qalb constitutes an important epistemological instrument in Islam that complements rational and empirical faculties. Its integration into Islamic epistemology provides a holistic framework that unites intellectual, spiritual, and transcendental dimensions in the pursuit of knowledge.