In the history of İslāmic thought, Māturīdī is a famous scholar both in the field of kalām and tafsir. Being approved by Māturīdī, the distinction of tafsir and ta’wīl, which makes possible to take the comments made about the verses into sistematic framework, is quite important. There is an important information both about content of the distinction approved by Māturīdī and the main reasons that necessiated this distinction in the introduction of Samarqandī’s Sharh at Ta’wīlāt. From this information, it is (...) understood that the distinction of tafsir and ta’wīl had dated back to older time than Māturīdī and previous scholars dealed with the problem that necessiated this distinction and Māturīdī inherited this distinction from his predecessors. Information in the Sharh at Ta’wīlāt reveals that according to Māturīdī the companions had made interpretation (ta’wīl) in addition to tafsir and the explanations made by certain evidences is tafsir too. Therefore this information gives us the opportunity flexing the acceptance of the idea “tafsir, is dedicated to the companions, ta'wīl is dedicated to fuqaha (jurists)” and asserting that companions and scholars made both tafsir and ta’wīl. In this paper, we will research whether the distinction tafsir and ta’wīl regarded by Māturīdī completely belonged to his or not and content of the distinction and its reasons. We will also analyze this distinction according to examples in the Ta’wîlāt. Summary: An important distinction is made between the concepts of tafsir and ta’wīl in the short preface of Māturīdī's tafsir, and this distinction is particularly prominent in contemporary tafsir studies. Because from the point of view of the value they carry, the explanations for these differences and concepts express the legitimacy of the following mufassirūn (writers of a commentary on the Qur’an) to be able to perform tafsir, as well as the value of the explanations found in tafsir literature in terms of certainty. In Ta'wīlāt, tafsir is described as the precise determination of what is intended. Determination of what is exactly intended in verse/wording is bound to certainly know the conditions under which it was revealed. Because they are the first to be addressed directly and they witnessed the context, the tafsir is only for the companions (ṣaḥābah pl. aṣḥāb). On the other hand, ta’wīl is not a definite determination of what is intended, but rather it is explained as putting the possibilities forward. In this case, ta’wīl is dedicated to the scholars after the companions. When we look at the other tafsir sources that include his views, it can be understood that this brief information in the preface of the tafsir which survived to our day is partially incomplete. Samarqandī's Sharhu’t-ta'wīlāt is the most important of these sources. According to the information here, Māturīdī states that some scholars distinguish tafsir and ta’wīl from each other. In these distinctions, tafsir is either described in relation to a definitive statement or in relation to being familiar with the conditions of revelation, while ta’wīl is described as extracting meanings from the verses and making possible meanings without claiming certainty. These explanations show that the distinction between tafsir and ta’wīl in Ta'wīlāt's preface was mainly based on the period before Māturīdī. These statements, which Māturīdī transmitted from some scholars in the beginning of Sharhu’t-ta'wīlāt, were then transmitted by Omar al-Nasafī, Mahāyimī and Molla Husrev. In some sources, it was also transmitted that similar explanations were made by scholars such as an-Nadr b. Shumayl, al-Hussein b. Fadl al-Bacelī and Ibn Durayd before Māturīdī.Some explanations of Māturīdī in Ta'wīlāt enables the theory of tafsir-ta’wīl to be understood at a wider level. When the examples are examined, it is observed that Māturīdī exhibited two types of attitude against the tafsir of the companions. He states that one of these is that if the transmission is true, what is intended is exactly what is stated in the narrated. The second is that he sometimes does not accept these explanations and suggests additional opinions. The reason he refuses is that sometimes he does not find the transmission reliable, and sometimes he thinks that companions performed ta'wīl. If this is the case, the dedication of ta’wīl to those coming later should not be absolutized. Because the companions can perform both tafsir and ta’wīl. The examples in Ta'wīlāt clearly reveal what areas tafsir, which is defined as a definite statement, covers. According to this, first, tafsir is related to the field of “invisible” about the past and the future. Secondly, its meaning and practice is only about the information of the “statement” about the issues that can be revealed by the Prophet (pbuh). In the third aspect, it is related to “revelation” information reporting the context in which the verses descended. In the beginning of Sharhu’t-ta'wīlāt, Māturīdī says that the explanations made based on the definitive evidences such as mutawātir (repetition; narration reported by large number reporters) and ijmā (consensus) also fall under the category of tafsir. However, it is also necessary to add intellectual evidence to these evidences. Because intellectual evidence is also important in the epistemology of Māturīdī. In fact, the truthfulness of nass (text) is primarily based on intellectual evidence. First, the issues of theology are proven by certain intellectual evidence, and then, on the basis of this, the meanings expressed by the nass acquire the value of certainty and truthfulness. With the definitive acceptance of reason in theology, what some nass express confirm each other and are used as evidence in the process of interpretation. Therefore, since some of the intellectual evidence, ijmā and mutawātir news provide definitive information, explanations based on them are also seen as tafsir. Considering the fact that the above-mentioned evidence was also used by those coming after the companions, it can be concluded that tafsir can be performed by not only the companions but also those coming after them. In this case, it should be accepted that tafsir is not performed only by the companions, and that the succeeding mufassirūn can also perform tafsir as well as ta’wīl. When we look at the examples based on these evidence, there are two different situations in Ta'wīlāt. The first is that Māturīdī sometimes has views on evidence based on mutawātir and ijmā and sometimes suggests different opinions from the assumptions that he said there was ijmā in particular. Because these evidences are certain, it is understandable that he remains bound to them. However, as a possible reason for his opposition to ijmā, it can be said that he thinks only the following generations enter the scope of ijmā. Because, according to Samarqandī, Māturīdī's objection to such information does not seem possible, since ijmā of the companions in a matter is accepted. Although he sometimes said that there was ijmā, the reason why no such ijmā was mentioned in other tafsir sources and sometimes, it may be considered that he did not respect other views in the face of ijmā as a reason for including different views or it may be thought that he was unaware of the different views that were transmitted. The second remarkable situation is that according to Māturīdī, intellectual evidence, in particular, can reveal only the “knowledge of existence” of the issues related to theology. Māturīdī thinks that their nature cannot be certainly known, and that the explanations made regarding their nature are only ta’wīl. For this reason, he firmly rejects the interpretation of the khabarī attributes about Allah in accordance with the idea of tashbīh and tajsīm (anthropomorphism). (shrink)