The decision to implement Do Not Resuscitate (DNR) is a complex issue in terminally ill patients, as it involves not only medical considerations but also ethical, legal, religious, cultural, and patient-preference considerations. In nursing practice, DNR decisions create a dilemma between the obligation to preserve life and the need to avoid medical interventions that provide no benefit or that merely prolong suffering. This article aims to analyze DNR decision-making in terminally ill patients through the integration of nursing ethics and maqāṣid al-sharīʿah from the perspective of Islamic law. The method used is a descriptive-analytical literature review of scientific publications, ethical guidelines, Indonesian health regulations, and Islamic bioethics studies. The findings indicate that DNR decisions should ideally be made collaboratively, involving the patient, family, physicians, and nurses, together with religious scholars or ethics committees when necessary. From an Islamic perspective, DNR under certain conditions can be distinguished from active euthanasia, since its purpose is to avoid futile resuscitation rather than to intentionally end life. The principles of hifẓ al-nafs (preservation of life), lā ḍarar wa lā ḍirār (no harm and no reciprocal harm), maṣlaḥah (public benefit), human dignity, and palliative care can serve as a foundation for decision-making that prioritizes the patient's welfare and quality of life at the end of life