The Alfiyyah book is a book of naḥwu used in various institutions in Indonesia, from Islamic boarding schools to universities. This book is recommended by many scholars, one of which is the book of Syarh Ibn Aqil. This book contains an explanation of Alfiyyah's naẓams in great detail. In addition to explaining the material in naẓams, Ibn Aqil also reviewed various opinions of naḥwu experts. The two significant schools of thought in the development of naḥwu science are often used as a benchmark for comparison, namely the Basrah and Kuffah schools. This study aims to discover the different opinions between these two schools in the book of Syarh Ibn Aqil and the factors that cause the differences. The method used in this research is descriptive qualitative through a literature study using documentation. The results of this study state that these two schools have different views in determining the rules of naḥwu, such as amil who recites multiday, taqdῑmul khabar, taqdῑmul fā‘il, etc. This is based on the different methods used in determining the rules. With the sima‘i method, the Basrah School is more selective in retrieving data. At the same time, Kuffah is more flexible and often uses the qiyas method to determine the rules.The purpose of learning naḥwu in the context of learning Arabic in Indonesia is as a wasῑlah (language learning tool), not as a gayah (final goal). Therefore learning naḥwu in the context of teaching Arabic needs to be done tajdid by looking at the importance of facilitating, simplifying, and reforming naḥwu material. Learning naḥwu should avoid philosophical analysis such as that developed by Basrah and accommodate all Arabic languages as developed by Kufah.
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