This paper examines the theological thoughts of Sheikh Muhammad Arsyad al-Banjari in Tuhfat al-Râghibîn. Although it is a treatise on theology that actually deals with theoretical aspects (nazharî), it discusses extensively practical aspects (‘amalî). With Arsyad al-Banjari's background as an expert in Islamic law, these practical aspects are described using some notions developed in Islamic jurisprudence (fiqh). As a result, the nuances of fiqh are so evident in this treatise. This can be observed from the use of deontic modalities and argumentation models of fiqh to explain issues related to theology. Moreover, this treatise follows the deep structure of the so-called al-hukm al-wadh‘î in Islamic law to describe the concept of faith.Paper...