The commonly accepted assumption among Muslims is that the Islamic law of inheritance known as ‘ilm al-farā`idh represents what correctly understood from the Qur`ān. This article is intended to study David S. Powers’ study of the transformation of the so-called proto-Islamic law of inheritance accepted from the Prophet into this science. The study will be focused on his approach to this issue, his stand within oriental study of the Qur`ān, and his study viewed from pos-colonial perspective. Employing synthesized typology of orientalists’ stand in studying Islam, and Edward Said’s perspective of the so-called “intellectual powers”, in this article, I argue that Powers’ study of the issue represents revisionist’s stand of Islam and the Qur`an...