There were no sects during the Prophet’s lifetime. There is no mention of the existence of sectarian/factional movements. As a matter of fact, when a problem arose, the Prophet Muhammad, who was responsible for the communication and dissemination of the Qur’ān, was responsible for the solution. Prophet would find a middle way and the disagreements of the companions were resolved. However, with the death of the Prophet, the companions faced many problems, especially debates over the caliphate, and although these problems seemed to be solved, this period paved the way for the formation of sects that would emerge later. When the negative events experienced in the first thirty years of the caliphate were added to some negativities caused by the political strategies followed by Muawiya, the founder of the Umayyad state, a period of fractionalization among the ummah began. Abū Hanīfa, who witnessed the wrong practices of some Umayyad and some Abbasid caliphs, left his mark on this period of conflict within the ummah with his solution-oriented views. He is one of the leading thinkers who prioritized rational knowledge and used it in explaining texts. The innovative approach he brought to Islamic thought with his creedal works, especially his views in al-‘Ālim wa’l-Muta‘allim -considered the first text on creed-, made him the target of criticism and harsh accusations by the supporters of Hadith. The fact that he was the leader of Ahl al-Ray and a supporter of the Murji‘ah also played a big role in these criticisms. In addition, he criticized Mu‘tazila, who considered him one of their own, leading Mu‘tazila members to claim that he did not have any religious works. On the other hand, al-Zahabī said that al-‘Ālim wa’lMuta‘allim, was attributed to Abū Muqātil al-Samarkandī not to Abū Hanīfa. This view was accepted by some orientalists, such as F. Kern, J. Schacht, W. Madelung and U. Rudolph, and brought about discussions about the authenticity of the creed works attributed to Abū Hanīfa. In particular, Schacht made some assumptions and rejected the attribution of al-‘Ālim wa’lMuta‘allim to Abū Hanīfa. In fact, Schacht considered this work one of the early Murjian sources and regarded it as the strongest evidence that it did not belong to Abū Hanīfa. However, according to most scholars, the theological views in al- ‘Ālim wa’l-Muta‘allim and other works attributed to him indeed belong to Abū Hanīfa. The biggest factor that influenced the formation of this opinion was Māturīdī, one of the founders of the Hanafī-Māturīdī school. Not only was he one of the narrators of al-‘Ālim wa’l-Muta‘allim, but he also attributed this work to Abū Hanīfa in his Ta’wīlāt and quoted from the work. His views on cardinal sins in Kitāb al-Tawhīd are similar to those in al-‘Ālim wa’l-Muta‘allim. In this study, brief information is provided about the scholars who are in the narration chain of al-‘Ālim wa’l-Muta‘allim and who contributed to its spread in Samarkand. Among the religious debates that constitute the content of the work, key topics of the day include the nature of faith, the difference between faith and deeds, equality in faith, the distinction between religion and sharia, the issue of cardinal sins and the issue of irjā are the . Based on these discussions, the important traces of the work on Māturīdī have been tried/attempted to be determined. The fact that the source criticism of this work, which constitutes the core of Hanafī-Māturīdī thought, made by evaluating the process it has undergone to this day, distinguishes this research from similar ones. [ABSTRACT FROM AUTHOR]