This study aims to examine the epistemological reconstruction of tauhid as the basis for integrating religion and science in the era of globalization from the perspective of Ismail Raji al-Faruqi. It departs from the problem that Muslim epistemology in the global era remains trapped in the dichotomy between religious and secular sciences, resulting in knowledge development disconnected from spiritual values. The research employs a library research method with a philosophy of science approach to analyze al-Faruqi's works and relevant supporting literature. The findings reveal that al-Faruqi's epistemology of tauhid operates on three interconnected dimensions ontological, epistemological, and axiological affirming five principles of unity (divine unity, creation, truth, life, and humanity) as an integrative foundation for science and religion. Furthermore, al-Faruqi formulated twelve systematic steps for the Islamization of knowledge to reorient scientific development based on divine values. A critical dialogue with al-Attas, Sardar, and Osman Bakar highlights al-Faruqi's distinctive institutional and curricular emphasis, while also revealing complementary aspects in metaphysics, postcolonial critique, and the hierarchy of knowledge. The study concludes that the tauhid paradigm offers an epistemological solution to overcome scientific dualism, providing a philosophical foundation to produce a competitive yet spiritually grounded generation of Muslim scholars facing the dynamics of contemporary globalization.
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