The ethical values of maqāṣid have been buried by the ḥarfiyyah-linguistic approach (ta’līlī-bayānī). The ethical paradigm of maqāṣid must be constructed to balance the ta’līlī-bayānī approach. This paper examines the philosophy of Ṭāhā ‘Abd al-Raḥmān in theorizing ethical maqāṣid. This paper focuses on two aspects. First, how does ‘Abd al-Raḥmān theorize the ethical maqāṣid? Second, how does ‘Abd al-Raḥmān conceptualize the relationship between Islamic law and ethics? This article is a literary research referring to some important books of ‘Abd al-Raḥmān. Using a moral philosophy approach, the writer concludes: first, ‘Abd al-Raḥmān’s ethical theorization of maqāṣid is a synthesis between ethics and uṣūl al-fiqh. This synthesis outlines th...