The study of maqāsid al-sharīʿa has become a significant topic in the contemporary Islamic legal discourse as an attempt to address modern legal issues from the perspective of Islamic law. The study of maqāsid al-sharīʿa was initially part of uṣūl al fiqh discussion that was implicitly explained among the classical Muslim scholars until it developed as a distinguished field of study after the publication of al-Shāṭibī’s work entitled al-Muwāfaqāt. However, contemporary maqāṣid discourse has developed into diverse intellectual discourse, which also raised concerns about the increasing emphasis on human reason, contemporary interests, and worldly maṣlaḥa. In order to address these developments, this article examines the ethical approach of maqāṣid al-sharīʿa by Taha Abdurrahman, a prominent Muslim scholar in Morocco. This research will first observe the social background of Taha Abdurrahman and continue with the notion of classical and contemporary maqāṣid trend before delving into understanding maqāṣid al-sharīʿa according to Taha, based on the ethical approach, to examine his response to contemporary developments in maqāṣid dicourse. This research will apply qualitative methodology through the analysis of books, journals, and related articles. This research finds that Taha Abdurrahman’s ethical approach cannot be simply identified with either classical or contemporary approaches. Rather, his ethical reconstruction of maqāṣid, grounded in the trusteeship paradigm, reconsiders the relationship between divine purposes, human responsibility, and legal rulings. His approach seeks to prevent maqāṣid from being reduced to changing human interests by emphasizing the ethical dimension of the sharīʿa.