In this foundational work, Moroccan philosopher Taha Abderrahmane presents his groundbreaking concept of 'fiduciary trusteeship' (I'timan) as the ethical basis for the science of the purposes of Sharia (Maqasid). He critiques traditional jurisprudential approaches and proposes a new framework rooted in trust, responsibility, and spiritual practice. Abderrahmane argues that understanding divine objectives is not merely an intellectual exercise but a profound ethical commitment, fundamentally reshaping the relationship between reason, revelation, and human action. This book is essential for those studying Islamic philosophy, ethics, and legal theory, offering a compelling vision for renewing contemporary Islamic thought.