Continues the thinker Taha Abdurrahman his reformist philosophical project, presenting a fiduciary vision for the science of the objectives of Sharia. The author transcends traditional approaches to link the objectives to the ethical origin and spiritual dimension in Islam, establishing them on the concept of "fiduciary." The book analyzes how the science of objectives is built on the basis of trust and human responsibility before the Creator, which opens new horizons for understanding legal rulings. This work is a profound addition to contemporary Islamic thought, as it renews an ancient fundamentalist tool with an innovative philosophical vision.