The maqālāt of Abū Qāsim al-Balḫī contain several passages devoted to legal theory. The most important source found there is some extracts of K. al-futyā, a legal treatise by al-Ǧāḥiẓ of which until now only fragments remained, containing the criticisms addressed by al-Naẓẓām to the companions of the Prophet. This article provides a translation of these new extracts preceded by a study of the text and its place in the history of legal theory during this formative period of Islamic thought.