<![CDATA[Islamic Religious Education (IRE) in the contemporary era faces significant challenges in developing learners who not only possess adequate religious knowledge but are also capable of implementing Islamic values in a moderate, humanistic, and contextual manner within diverse social settings. This condition highlights the need to strengthen the theological foundation as a paradigm for educational development that is responsive to social transformation, scientific advancement, and digitalization. This study aims to analyze the relevance of the formal object and the material object of Rahmatan lil-'Alamin Islamic Theology to the development of Islamic Religious Education. The study employed a qualitative approach using a library research design. Data were collected through documentation of books, scientific journal articles, and other relevant academic sources, and analyzed using content analysis involving data reduction, categorization, interpretation, and conclusion drawing. The findings reveal that the formal object serves as an epistemological foundation for fostering students' critical, reflective, and moderate ways of thinking, while the material object broadens the scope of learning by integrating theological, humanitarian, social, and ecological dimensions into Islamic Religious Education. The integration of these two objects contributes to a more holistic, contextual, and transformative learning paradigm that promotes religious character development and strengthens religious moderation. The novelty of this study lies in reconstructing the formal and material objects of Rahmatan lil-'Alamin Islamic Theology as philosophical, epistemological, and axiological foundations for the development of Islamic Religious Education. This study repositions theology not merely as a normative discourse on divinity but as a conceptual framework for curriculum development, instructional design, and character education to prepare students capable of addressing the challenges of the twenty-first century.]]>
