This article examines Masykuri Abdillah's thoughts on the contextualization of Islamic values through the wasathiyah (moderation) approach in responding to the challenges of modernity in Indonesia. Masykuri Abdillah, a prominent Muslim scholar with a background in traditional Islamic boarding schools and Western academics, offers an innovative synthesis between various paradigms of Islamic thought to create a more holistic and comprehensive understanding. This study shows how Masykuri integrates Islamic traditions with modern concepts such as democracy, pluralism, and human rights through a moderation approach that bridges the gap between conservative and liberal views. Through the contextualization of Islamic law, Masykuri emphasized that Islam can adapt to the life of the state without sacrificing its core values. The main focus of his thinking includes an emphasis on sustainable ijtihad, interfaith dialogue, and the relevance of Islamic teachings in the context of multicultural Indonesia. This article contributes to the discussion of the relationship between Islam and the state, and offers practical guidance for Muslims in integrating religious teachings into modern life while maintaining an Islamic identity. Keywords: Wasathiyah, Contextualization, Moderate Islam, Ijtihad, Pluralism
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