According to Islamic theology, al-Maturidi is one of the three prominence Muslim theologians of Ahl al-Sunnah wa al-Jamâ’ah who are called as aqtab madhhab Ahl al-Sunnah wa al-Jamâ’ah (the leaders of Sunnite school of thought). In addition to his reputation as a theologian, al-Maturidi actually has compe-tency in various Islamic sciences. In the Qur’anic exegesis, he has Ta’wîlat Ahl al-Sunnah or Ta’wîlat Alquran. This article is going to elucidate the features of his work that encompass at least seven characteristics. Al-Maturidi prefers to combine the naqli and ‘aqli sources. Consequently, it can be identified as tafsîr bi al-izdîwaj (the exegesis which amalgamates tafsîr bi al-ma’thur with tafsîr bi al-ra’y). He is not an excessive interpreter in using grammatical analysis to interpret the Qur’anic verses. He sometimes presents many styles of qirâ’ah (recitation of the Qur’an) without thorough explanation. He almost never takes Isra’iliyyat (the Judeo-Christian traditions and tales) to interpret the Qur’anic verses. He favors tawassut (nonaligned and independent standpoint) when dealing with many different viewpoints among the theologians. He tends to follow the Hanafite school of thought in discussing the jurisprudential Qur’anic verses. He applies asbab al-nuzul (the causes of revelation) loosely
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